La manipolazione dei valori di bilancio: pressione del management e tratti personali nell’attività del controller

Titolo Rivista MANAGEMENT CONTROL
Autori/Curatori Lorenzo Lucianetti, Valentina Battista
Anno di pubblicazione 2015 Fascicolo 2015/1
Lingua Italiano Numero pagine 32 P. 101-132 Dimensione file 178 KB
DOI 10.3280/MACO2015-001005
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Using a survey from 154 Italian accounting controllers, the paper examines the role of Top management pressure, moral disengagement and professional commitment on the decision to accept earnings manipulation. Based upon previous literature, two different kinds of earnings manipulations are considered, namely, accounting manipulations and operating manipulations. Empirical results suggest a strong relationship between earnings manipulation acceptance and earning manipulation pressure. Also, earnings management acceptance is predicted by two controller personal traits, namely, moral disengagement and professional commitment. Implications, limitations, and directions for future research are finally discussed.;

Keywords:Controller, earnings management pressure, earnings management acceptance, moral disengagement, professional commitment.

Jel codes:M10, M40, M41, M42

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Lorenzo Lucianetti, Valentina Battista, La manipolazione dei valori di bilancio: pressione del management e tratti personali nell’attività del controller in "MANAGEMENT CONTROL" 1/2015, pp 101-132, DOI: 10.3280/MACO2015-001005