Barghathi, Yasser; Collison, David; Crawford, Louise - In: Research on professional responsibility and ethics in …, (pp. 161-177). 2020
The chapter examines the perceptions of a range of stakeholders regarding the ethics of earnings management (EM) by Libyan commercial banks. EM ethics research has largely been based on a questionnaire developed by Bruns and Merchant (1990 ). This chapter addresses the issue in two different...