The impact of bonus schemes and Machiavellianism in earnings management intentions

Autor:	Anna Purwaningsih, Maria Goreti Fitria Harjanti, Sang Ayu Putu Piastini Gunaasih
Rok vydání:	2019
Předmět:	Earnings management Earnings business.industry Accounting Business and International Management business Association (psychology) Capital market General Economics Econometrics and Finance Machiavellianism Experimental research
Zdroj:	International Journal of Trade and Global Markets. 12:345
ISSN:	1742-755X 1742-7541
Popis:	This study investigates the association of bonus schemes and Machiavellianism upon managers' intentions for earnings management. The research is crucially important because earnings management practices can mislead the users of financial statements in their decision-making processes. The research is an experimental research, with a 2 × 2 design between subjects. The participants in this research are 180 undergraduate students from the Accounting Department at UAJY. The result of this research is that a bonus scheme and Machiavellianism have an effect upon a manager's intention to manage earnings. This result can stand as the basis for regulators to make regulations in the capital market.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_dedup___::4c74fdbdada0e47933ab90de7c37983a https://doi.org/10.1504/ijtgm.2019.101553 Zobrazit plný text záznamu