JASF (Journal of Accounting and Strategic Finance)
Vol 2 No 2 (2019): JASF (Journal of Accounting and Strategic Finance)

Does Ethical Context Affect the Ethically Related Judgement by the Observers of Earnings Management?

Feby Astrid Kesaulya (Universitas Katolik Musi Charitas)
Weny Putri (Unknown)
- Khairunnisa (Unknown)



Article Info

Publish Date
30 Nov 2019

Abstract

The aim of this research is to empirically prove that there will be a difference in ethically related judgement by the observer of earnings management, especially when they work in the company which has higher ethical context or value and they know the moral agent personally. This research used experiment to collect data by giving each respondents different treatments and scenarios. The result of this research proves that there is no different ethically related judgement from each observers in each scenarios.

Copyrights © 2019






Journal Info

Abbrev

jasf

Publisher

Subject

Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Description

Journal of Accounting and Strategic Finance (JASF) is a blind peer-reviewed journal that publishes theoretical, empirical, and experimental research papers. The Journal encourages the utilization of economic, financial and sociological theories to investigate, analyze, and explain issues in ...