Earnings Management, Human Rationality, and Relative Deprivation - Some Critical Assessments

von Mohapatra, Siddharth
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Mohapatra, Siddharth Earnings Management, Human Rationality, and Relative Deprivation - Some Critical Assessments
Mohapatra, Siddharth - Earnings Management, Human Rationality, and Relative Deprivation - Some Critical Assessments

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Beschreibung

Although lawful, the widespread use of earnings management in financial reporting gives reasons to believe that companies may be indulging in illegally manipulating earnings in stead of managing them prudently. What motivate it are not straightforward because the nature of human motivation is complex. Although, earnings management is deemed an intentional action, wherein company decision-makers use managerial discretions and judgements to achieve desired earnings numbers; yet nothing has been said beyond this. In this empirical study, based on a real case, using vignettes, we have attempted to study relative deprivation - i.e., people's reaction to objective situations depends on their subjective comparisons - as one of the causes behind decision-makers' reasoning process to manipulate earnings. Our findings are mixed in the sense that while answering if relative deprivation causes earnings management to stray into earnings manipulations, the respondents have rendered varied levels of support to it under two different situations. Notwithstanding, we have some interesting findings as regards relative deprivation effecting manipulative earnings management practices.

Mitwirkende

Autor:
Mohapatra, Siddharth

Weitere Informationen

Biografie:
I am a learner-teacher in the fields of human resource management, workplace psychology and organizational behavior, and business ethics. My research interests are: HR management fads and fashions, understanding and managing the Millennials, and the social-psychology of unethical conduct in the workplace. I love life, Mother Nature, and people.
Sprache:
Englisch
Seitenanzahl:
368
Medientyp:
Taschenbuch
Verlag:
Scholar's Press

Stammdaten

Produkttyp:
Taschenbuch
Verpackungsabmessungen:
0.229 x 0.152 x 0.021 m; 0.54 kg
GTIN:
09783639764147
DUIN:
PD1GAK906FB
CHF 62.20
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