IDEAS home Printed from https://ideas.repec.org/a/alu/journl/v2y2013i15p12.html
   My bibliography  Save this article

Machiavellianism And Short-Term Earnings Management Practices

Author

Listed:
  • Alina Beattrice Vladu
  • Barcelona Spain

Abstract

Despite the growing interest, the empirical results found in the literature concerning Machiavellianism and its impact on ethical judgments document both inconsistent and contradictory results. On the other hand, the acceptance of short-term earnings management practices raises the most important and controversial ethical issues in the accounting profession. To help resolve these issues, this particular experimental study explores whether ethical acceptability of short-term earnings management varies with Machiavellian behaviour predisposition. The results of the study find that “high Mach†exhibit less strict ethical judgments than “low Mach†counterparts. Implications for future research are discussed.

Suggested Citation

  • Alina Beattrice Vladu & Barcelona Spain, 2013. "Machiavellianism And Short-Term Earnings Management Practices," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-12.
  • Handle: RePEc:alu:journl:v:2:y:2013:i:15:p:12
    as

    Download full text from publisher

    File URL: http://oeconomica.uab.ro/upload/lucrari/1520132/12.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Bass, Kenneth & Barnett, Tim & Brown, Gene, 1999. "Individual Difference Variables, Ethical Judgments, and Ethical Behavioral Intentions," Business Ethics Quarterly, Cambridge University Press, vol. 9(2), pages 183-205, April.
    2. Murphy, Pamela R., 2012. "Attitude, Machiavellianism and the rationalization of misreporting," Accounting, Organizations and Society, Elsevier, vol. 37(4), pages 242-259.
    3. Gunnthorsdottir, Anna & McCabe, Kevin & Smith, Vernon, 2002. "Using the Machiavellianism instrument to predict trustworthiness in a bargaining game," Journal of Economic Psychology, Elsevier, vol. 23(1), pages 49-66, February.
    4. Wesley II, Curtis L. & Ndofor, Hermann Achidi, 2013. "The Great Escape: The Unaddressed Ethical Issue of Investor Responsibility for Corporate Malfeasance," Business Ethics Quarterly, Cambridge University Press, vol. 23(3), pages 443-475, July.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. William D. Brink & Tim V. Eaton & Jonathan H. Grenier & Andrew Reffett, 2019. "Deterring Unethical Behavior in Online Labor Markets," Journal of Business Ethics, Springer, vol. 156(1), pages 71-88, April.
    2. Martin Mutschmann & Tim Hasso & Matthias Pelster, 2022. "Dark Triad Managerial Personality and Financial Reporting Manipulation," Journal of Business Ethics, Springer, vol. 181(3), pages 763-788, December.
    3. Matthias Pelster & Annette Hofmann & Nina Klocke & Sonja Warkulat, 2023. "Dark Triad Personality Traits and Selective Hedging," Journal of Business Ethics, Springer, vol. 182(1), pages 261-286, January.
    4. Tamas Bereczkei & Zsolt Peter Szabo & Andrea Czibor, 2015. "Abusing Good Intentions," SAGE Open, , vol. 5(2), pages 21582440155, June.
    5. Fuan Li & Mike Chen-ho Chao & Nancy Yi-feng Chen & Sixue Zhang, 2018. "Moral judgment in a business setting: The role of managers’ moral foundation, ideology, and level of moral development," Asia Pacific Journal of Management, Springer, vol. 35(1), pages 121-143, March.
    6. Mariela E Jaffé & Rainer Greifeneder & Marc-André Reinhard, 2019. "Manipulating the odds: The effects of Machiavellianism and construal level on cheating behavior," PLOS ONE, Public Library of Science, vol. 14(11), pages 1-22, November.
    7. Nadia Smaili & Paulina Arroyo, 2019. "Categorization of Whistleblowers Using the Whistleblowing Triangle," Journal of Business Ethics, Springer, vol. 157(1), pages 95-117, June.
    8. Solnick, Sara J., 2007. "Cash and alternate methods of accounting in an experimental game," Journal of Economic Behavior & Organization, Elsevier, vol. 62(2), pages 316-321, February.
    9. Song, Fei, 2009. "Intergroup trust and reciprocity in strategic interactions: Effects of group decision-making mechanisms," Organizational Behavior and Human Decision Processes, Elsevier, vol. 108(1), pages 164-173, January.
    10. Christian Hauser, 2019. "Fighting Against Corruption: Does Anti-corruption Training Make Any Difference?," Journal of Business Ethics, Springer, vol. 159(1), pages 281-299, September.
    11. Ostermaier, Andreas, 2016. "Reciprocity and honesty in capital budgeting: Positive spill-over effects of reporting," VfS Annual Conference 2016 (Augsburg): Demographic Change 145904, Verein für Socialpolitik / German Economic Association.
    12. Carol Linehan & Elaine O’Brien, 2017. "From Tell-Tale Signs to Irreconcilable Struggles: The Value of Emotion in Exploring the Ethical Dilemmas of Human Resource Professionals," Journal of Business Ethics, Springer, vol. 141(4), pages 763-777, April.
    13. Aysen Bakir & Scott Vitell, 2010. "The Ethics of Food Advertising Targeted Toward Children: Parental Viewpoint," Journal of Business Ethics, Springer, vol. 91(2), pages 299-311, January.
    14. Fei Song & C. Bram Cadsby & Yunyun Bi, 2012. "Trust, Reciprocity, and Guanxi in China: An Experimental Investigation," Management and Organization Review, The International Association for Chinese Management Research, vol. 8(2), pages 397-421, July.
    15. Dilger, Alexander & Müller, Julia & Müller, Michael, 2017. "Is trustworthiness written on the face?," Discussion Papers of the Institute for Organisational Economics 2/2017, University of Münster, Institute for Organisational Economics.
    16. Hengky Latan & Charbel Jose Chiappetta Jabbour & Ana Beatriz Lopes de Sousa Jabbour, 2021. "To Blow or Not to Blow the Whistle: The Role of Rationalization in the Perceived Seriousness of Threats and Wrongdoing," Journal of Business Ethics, Springer, vol. 169(3), pages 517-535, March.
    17. Volk, Stefan & Thöni, Christian & Ruigrok, Winfried, 2012. "Temporal stability and psychological foundations of cooperation preferences," Journal of Economic Behavior & Organization, Elsevier, vol. 81(2), pages 664-676.
    18. Martinsson, Peter & Villegas-Palacio, Clara, 2010. "Does disclosure crowd out cooperation?," Working Papers in Economics 446, University of Gothenburg, Department of Economics.
    19. Desai, Naman & Jain, Shailendra Pratap & Jain, Shalini & Tripathy, Arindam, 2020. "The impact of implicit theories of personality malleability on opportunistic financial reporting," Journal of Business Research, Elsevier, vol. 116(C), pages 258-265.
    20. Ling L. Harris & Scott B. Jackson & Joel Owens & Nicholas Seybert, 2022. "Recruiting Dark Personalities for Earnings Management," Journal of Business Ethics, Springer, vol. 178(1), pages 193-218, June.

    More about this item

    Keywords

    earnings management; Machiavellianism; ethical judgments;
    All these keywords.

    JEL classification:

    • I23 - Health, Education, and Welfare - - Education - - - Higher Education; Research Institutions
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:alu:journl:v:2:y:2013:i:15:p:12. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Dan-Constantin Danuletiu (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.