文档介绍：外文文献原文Title:mitmentonEarningsManagementBehaviorMaterialSource:JournalofBusinessEthicsAuthor:,’underlyingeconomics(HealyandWahlen,1999).Rosenfield(2000),ethathasnotyetbeenearned,andsecond,ereporting(esmoothing).ountingpracticesare:(1)e(ENRON),(2)recordingrevenuesearlierthanallowed(AlliedCarpet),and(3)recordingthesaleofproductsasrevenuepriortoactualshipment(Sunbeam).However,paniesengageinaggressiveearningsmanagementbehaviors,:Whydosomemanagerschoosetoparticipateinegregiousearningsmanagementbehaviorsandothersdonot?’’,ourresultssuggestasignificantrelationshipbetweenanindividual’sethicalorientationanddecision-,-levelpersonnelandshouldbeofinteresttomanagers,practitioners,academicians,