Ethical Perceptions of Earnings Management in Malaysia, Singapore, Hong Kong, Thailand, and the UK

Abstract

This study contributes to the limited literature dealing with ethical perceptions of earnings management in developing capital markets by investigating the perceptions of managers, accountants, and investment analysts in Malaysia, Singapore, Hong Kong and Thailand, to ethical issues concerning the management of earnings. The results are compared to similar studies undertaken in the US and UK. The results show that East Asian managers, accountants, and analysts tended to be less willing to condemn situations as clearly unethical and use a narrower range of ethical responses than their US/U K counterparts. However, there was a remarkable overall consistency of perceptions between East Asian and US/UK managers, accountants, and analysts in relation to many issues.

Citation

Simon, J. (2001), "Ethical Perceptions of Earnings Management in Malaysia, Singapore, Hong Kong, Thailand, and the UK", Asian Review of Accounting, Vol. 9 No. 1, pp. 1-28. https://doi.org/10.1108/eb060733