Concepedia

Earnings Ethics

Earnings Ethics is a normative framework within economic ethics that specifies the principles and criteria governing the moral legitimacy of income generation, distribution, and reporting, distinguishing itself by its focus on the ethical implications of earnings derived from economic activities, financial practices, and organizational performance.

20

Publications

1.3K

Citations

44

Authors

38

Institutions

Publications per year

2017–2026

4

Parents

Publications

20

The ethics of managing earnings: An empirical investigation

Kenneth A. Merchant, Joanne W. Rockness · Journal of Accounting and Public Policy · 1994 · 306 citations

, , +12

The Dangerous Morality of Managing Earnings

William J. Bruns, Kenneth A. Merchant · 1990 · 295 citations

, , +14

Corporate Earnings: Facts and Fiction

Baruch Lev · The Journal of Economic Perspectives · 2003 · 179 citations · Full text

, , +16

Ethically Related Judgments by Observers of Earnings Management

Steven E. Kaplan · Journal of Business Ethics · 2001 · 120 citations

, , +9

Earnings management in V4 countries: the evidence of earnings smoothing and inflating

Tomáš Klieštik, Jaroslav Belás, Katarína Valášková et al. · Economic Research-Ekonomska Istraživanja · 2020 · 91 citations · Full text

, , +13

1–5 of 20

Authors

44

  1. LJ
    Leonie Jooste

    Nelson Mandela University, South Africa

    2 publications · 34 citations

    2

    h-index

  2. JR
    John R. Graham

    Duke University, United States

    2 publications · 90 citations

    2

    h-index

  3. CR
    Campbell R. Harvey

    Duke University, United States

    2 publications · 90 citations

    2

    h-index

  4. KA
    Kenneth A. Merchant

    University of Southern California, United States

    2 publications · 601 citations

    2

    h-index

  5. ID
    Ilia D. Dichev

    Emory University, United States

    2 publications · 90 citations

    2

    h-index

1–5 of 44

Institutions

38

  1. National Bureau of Economic Research

    Cambridge, United States

    2 h-index

    4 publications

    180 citations

  2. Nelson Mandela University

    Port Elizabeth, South Africa

    2 h-index

    2 publications

    34 citations

  3. Goizueta Foundation

    Atlanta, United States

    1 h-index

    1 publications

    80 citations

  4. Peking University

    Beijing, China

    1 h-index

    1 publications

    13 citations

  5. University of Wyoming

    Laramie, United States

    1 h-index

    3 publications

    36 citations

  6. University of Manitoba

    Winnipeg, Canada

    1 h-index

    1 publications

    13 citations

  7. New York University

    New York, United States

    1 h-index

    1 publications

    179 citations

  8. University of North Dakota

    Grand Forks, United States

    1 h-index

    1 publications

    12 citations

1–8 of 38

Venues

  1. Journal of Business Ethics

    3 publications · 81 citations

    3

    h-index

  2. Journal of Accounting and Public Policy

    2 publications · 367 citations

    2

    h-index

  3. Review of Accounting and Finance

    2 publications · 56 citations

    2

    h-index

  4. Economic Research-Ekonomska Istraživanja

    1 publications · 91 citations

    1

    h-index

  5. Journal of Financial Crime

    1 publications · 28 citations

    1

    h-index

1–5