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An exploration of managers' moral reasoning regarding the ethics of earnings management : Evidence from Libya

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Belgasem, Abdulfatah A. (2011) An exploration of managers' moral reasoning regarding the ethics of earnings management : Evidence from Libya. PhD thesis, University of Gloucestershire.

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Official URL: https://eprints.glos.ac.uk/id/eprint/10469

Abstract

In view of increased concerns about the integrity of reporting of companies' performance, given the role of the individual involved, and considering a number of contemporary corporate collapses worldwide, it is surprising that very little research has been undertaken concerning earnings management and managers' ethical understanding and attitudes towards this issue. This includes countries where governance mechanisms are still evolving, like Libya. This thesis, therefore, attempts to address the dearth of such research. Prior research has mostly focused on the sphere of which type of activities candidates consider morally acceptable, and which types of individuals are more morally sensitive. There has been a lack of evidence in published literature of further investigation, to date, that explores the what, why and how of these judgements. The purpose of this thesis is to explore, in-depth, and understand how mangers perceive the ethics of managing reported earnings, while attempting to identify what sort of ethical considerations those managers take into account when making their disclosure judgements. [abstract continues ...]

Item Type:

Thesis (PhD)

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