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Machiavellianism And Short-Term Earnings Management Practices

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  • 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
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    References listed on IDEAS

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    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.
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    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

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