Ethically related judgments by observers of earnings management

Business & Economics

• Observer 100%
• Earnings Management 98%
• Managers 90%
• Management Activities 37%
• Ethical Judgment 14%
• Scenarios 13%
• Accounting Profession 12%
• Ethical Issues 11%
• Merchants 11%
• Experimental Study 10%
• Prediction 8%

Arts & Humanities

• Observer 100%
• Managers 42%
• Management Activities 22%
• Scenarios 18%
• Ethical Issues 11%
• Merchants 11%
• Experimental Study 10%
• Prediction 8%

Social Sciences

• manager 68%
• management 46%
• shareholder 25%
• scenario 15%
• Ethical Issues 10%
• profession 7%
• evidence 4%
• student 2%