Design and validation of a novel new instrument for measuring the effect of moral intensity on accountants' propensity to manage earnings

QR Code

Design and validation of a novel new instrument for measuring the effect of moral intensity on accountants' propensity to manage earnings

The goal of this study was to construct a valid new instrument to measure the effect of moral intensity on managers' propensity to manage earnings. More specifically, this study is a pilot study of the impact of moral intensity on financial accountants' propensity to manage earnings. The i...

Full description

Bibliographic Details
Main Authors:	Ng, Jeanette, White, Greg, Lee, Alina, Moneta, Andreas
Format:	Journal Article
Published:	Springer Netherlands 2009
Subjects:	hotel industry earnings management moral intensity ethics factor analysis survey instrument
Online Access:	http://hdl.handle.net/20.500.11937/25429

Similar Items

The impact of cumulative pressure on accounting students' propensity to commit plagiarism: an experimental approach
by: Koh, H., et al.
Published: (2011)

The ethics of earnings management: 'moral intensity' and decision making
by: Ng, Jeanette, et al.
Published: (2012)

Effect of fair value accounting for financial instruments on the decision usefulness of reported earnings
by: Chong, Leong Yew
Published: (2018)

In defence of moral error theory and moral abolitionism
by: Dimmock, Mark
Published: (2016)

Pre managed earnings benchmarks and earnings management of Australian firms
by: Sun, L., et al.
Published: (2012)

Rationality of Analysts' Earnings Forecasts: UK Evidence
by: Pan, Yixuan
Published: (2008)

The Impact of Accounting Earnings Disclosures on Stock Prices in Malaysia: An Emerging Market
by: Cheng, Fan Fah
Published: (2000)

Impact of corporate governance and earnings management on value relevance of accounting metrics
by: Chang, Chee Fei
Published: (2011)

Moral Development and Ethical Decision Making in Tax Compliance: Evidence from Accountants in Malaysia
by: A. D. Tejwant Singh, Veerinderjeet Singh
Published: (1999)

Earnings management research: a review of contemporary research method
by: Sun, L., et al.
Published: (2010)

The Effect of Audit Quality on Earnings Management: Evidence from the UK
by: Li, Danqing
Published: (2017)

Morality in intergroup conflict
by: Halevy, Nir, et al.
Published: (2015)

A model of firm heterogeneity in factor intensities and international trade
by: Emami Namini, Julian, et al.
Published: (2015)

The Relationship between Female Directors and Earnings Quality of Chinese Listed Companies
by: Wang, Yihan
Published: (2019)

Explaining moral knowledge
by: Leibowitz, Uri D.
Published: (2014)

Explaining moral knowledge
by: Leibowitz, Uri D.
Published: (2014)

The Impacts of Audit Committee Characteristics on Earnings Quality
by: Ren, Ruonan
Published: (2022)

Moral desert
by: Adams, Joseph
Published: (2021)

Earnings management in Malaysia: the case of cash from operations and the behaviour of discretionary accruals / Rosnia Masruki
by: Masruki, Rosnia
Published: (2004)

Moral deliberation and ad hominem fallacies
by: Leibowitz, Uri D.
Published: (2015)

Moral encounters in tourism: the role of regret
by: Jiang, Fenfen
Published: (2025)

The Effect of Corporate Social Responsibility on Earnings Management: Evidence from Chinese Manufacturing Industry
by: Li, Jia-Ru
Published: (2022)

Male Earnings Inequality, Women’s Earnings, and Family Income Inequality in Australia, 1982–2007
by: Austen, Siobhan, et al.
Published: (2013)

The Effect of Board Structure and Institutional Ownership on Earnings Management
by: Wong, Shi Yang
Published: (2006)

CEO Compensation and Earnings Management
by: Qin, Ziqi
Published: (2016)

CEO Compensation and Earnings Management
by: Zhang, Jun
Published: (2017)

Earnings quality at initial public offerings in China
by: REN, Shaohong
Published: (2016)

Komponen kem dalam perkembangan moral bagi murid bermasalah tingkah laku
by: Tan, Soon Hun
Published: (2019)

Moral leadership in an age of accountability: reconciling contrasting imperatives: A study of executive headteachers in England
by: Belcher, Daniel
Published: (2021)

Relationship between firm valuation, business practices and earnings management: a meta-analysis / Ajay Ranjitha and R Madhumathi.
by: Ranjitha, Ajay, et al.
Published: (2019)

Relationship between personal moral philosophy and ethical decision making among hotel human resource practitioners in Klang Valley, Malaysia
by: Chan, Ling Meng
Published: (2012)

The pretensions of moral realism
by: Sinclair, Neil
Published: (2012)

The moral economy of 'respect' in Chilean society
by: Orchard, Macarena
Published: (2019)

Leading a gifted and talented programme in an international school: an examination from a moral leadership perspective
by: Nemeth, Ferenc
Published: (2016)

Influence of Managerial Ownership on Manager’s Earnings Management Preference when They Pursue Higher Bonus
by: JIA, SHUQI
Published: (2017)

Foreign primary listings and earnings quality
by: Cong, Lingmei, et al.
Published: (2011)

Investor reaction to strategic emphasis on earnings numbers: An empirical study
by: Sadique, Shibley, et al.
Published: (2013)

The Effect of Audit Office-Size on Earnings Management: An Evidence from UK
by: FU, YIHAO
Published: (2017)

Influence of moral intensity, attitude and religiosity towards ethical awareness, judgement and intention among hotel managers in Malaysia
by: Chan, Ling Meng
Published: (2019)

The effect of corporate social responsibility disclosure and corporate governance mechanisms on earnings management and stock risk: evidence from Public Bank in Indonesia / Idrianita Anis and Ancella A.Hermawan.
by: Anis, Idrianita, et al.
Published: (2017)

Cannot write session to /tmp/vufind_sessions/sess_4jeiqhqjrglt21r9aqgec9c7jd