伦理取向和专业承诺对盈余管理的影响【外文翻译】

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1、外文翻译原文TheEffectofEthicalOrientationandProfessionalCommitmentonEarningsManagementBehaviorMaterialSource:JournalofBusinessEthicsAuthor:A.C.Greenfield,Jr.CarolynStrandNormanBensonWierIntroductionEarningsmanagementoccurswhenmanagerschoosereportingmethodsandestimatesthatdonotaccuratelyreflecttheirfi

2、rms’underlyingeconomics(HealyandWahlen,1999).Rosenfield(2000)claimsthatGAAPpermitsearningsmanagementintwoways.First,GAAPallowsbusinessestoreportincomethathasnotyetbeenearned,andsecond,GAAPallowsstabilityofincomereporting(incomesmoothing).Examplesofthesetypesofaccountingpracticesare:(1)shiftingd

3、ebttooffshoreholdingcompaniestoinflateincome(ENRON),(2)recordingrevenuesearlierthanallowed(AlliedCarpet),and(3)recordingthesaleofproductsasrevenuepriortoactualshipment(Sunbeam).However,notallcompaniesengageinaggressiveearningsmanagementbehaviors,atleastnottotheextentofthewidelyreportedcasesnote

4、dabove.Theobviousquestionis:Whydosomemanagerschoosetoparticipateinegregiousearningsmanagementbehaviorsandothersdonot?Thepurposeofthisstudyistwofold.Thefirstobjectiveistoexaminetheimpactofanindividual’sethicalideologyandlevelofprofessionalcommitmentontheearningsmanagementdecision.Thesecondobject

5、iveistoobservewhetherthepresenceofapersonalbenefitaffectsanindividual’sethicalorientationorprofessionalcommitmentwithinthecontextofanopportunitytomanageearnings.Usingasampleof375undergraduatebusinessmajors,ourresultssuggestasignificantrelationshipbetweenanindividual’sethicalorientationanddecisi

6、on-making.Further,participantswithhigherlevelsofprofessionalcommitmentseemtobelesslikelytoengageinearningsmanagementbehaviorandlesslikelytobehaveopportunistically.Theseresultshavethepotentialtoaddtoourunderstandingofcertainbehaviorsinentry-levelpersonnelandshouldbeofinteresttomanagers,practitio

7、ners,academicians,andresearchers.LiteraturereviewandhypothesesdevelopmentEarningsmanagementOverthepastseveraldecades,asignificantbodyofempiricalresearchreportsthefactthatmanagersuseavarietyoftechniquestomanageearningstoaccomplishd