This paper investigated the impact of religiosity on accrual and real earnings management.
Unlike most previous studies which consider this issue in a multi‐religious setting, we use a …

Purpose: The practice of earnings management, although it is not violating laws, may
contribute to more severe cases, such as fraud and corruption. Surprisingly, for their …

Purpose: This article assesses the impact of personal moral philosophies, ethics, and ethical
judgment on operational and accounting manipulation among accounting stu-dents …

Purpose: This article assesses the impact of personal moral philosophies, ethics, and ethical
judgment on operational and accounting manipulation among accounting students …

Purpose: The paper's main aim is a holistic presentation of genuine motives, strategies and
patterns of earnings management phenomenon in public companies listed on the Warsaw …