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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: Lingua: Italiano 
Numero pagine:  32 P. 101-132 Dimensione file:  178 KB
DOI:  10.3280/MACO2015-001005
Il DOI è il codice a barre della proprietà intellettuale: per saperne di più:  clicca qui   qui 


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 Code: M10, M40, M41, M42

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Lorenzo Lucianetti, Valentina Battista, in "MANAGEMENT CONTROL" 1/2015, pp. 101-132, DOI:10.3280/MACO2015-001005

   

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