标题：An International Comparison of Student Perceptions of Earnings Management Evidence of Effects of National Origin between Mexico and the United States
摘要：Manipulating reported earnings is a temptation faced by accountants and fi nancial professionals around the world. Manipulating, or "managing," one´s accounting earnings takes a variety of forms and includes not only the avoidance of prescribed accounting rules but also the practice of selectively choosing accounting estimates or timing operating decisions to move reported earnings toward a desired goal. Prior research reveals wide disagreement regarding the perceived ethical acceptability of this practice. This study investigates whether national origin infl uences perceptions of earnings management. Participants from the United States and Mexico evaluated thirteen vignettes describing various earnings management practices (Merchant and Rockness 1994). Analyses of the responses indicate considerable variation between students from these two countries, indicating culture does signifi cantly impact how individuals perceive opportunities to manage reported fi nancial information.
其他摘要：Manipulating reported earnings is a temptation faced by accountants and fi nancial professionals around the world. Manipulating, or "managing," one´s accounting earnings takes a variety of forms and includes not only the avoidance of prescribed accounting rules but also the practice of selectively choosing accounting estimates or timing operating decisions to move reported earnings toward a desired goal. Prior research reveals wide disagreement regarding the perceived ethical acceptability of this practice. This study investigates whether national origin infl uences perceptions of earnings management. Participants from the United States and Mexico evaluated thirteen vignettes describing various earnings management practices (Merchant and Rockness 1994). Analyses of the responses indicate considerable variation between students from these two countries, indicating culture does signifi cantly impact how individuals perceive opportunities to manage reported fi nancial information.
关键词：National origin; Manipulation of Financial Information; Culture; Ethics Origen Nacional; Manipulación de Información Financiera; Cultura; Ética.
