earticle

영어

This study investigates empirically the relation of accounting transparency and earnings with management ethics. As for the stage of empirical analysis, the process was carried out in the order of the establishment of research hypotheses, elaboration of a research test model, definition and measurement of variables, selection of sample companies, empirical analysis and interpretation of results. In the regression analysis, discretion accruals are a dependent variable providing measures of Kis-Value. For the regression analysis, the Acc variable is a test variable. In addition to the test variable, firm size and debt-to-equity ratio are chosen as control variables because these variables are likely to affect the direction of discretion accruals. The study finds a significant negative association between accounting earnings and management ethics. There is partially significant positive association between discretion accruals and management ethics. Although the above useful results are apparent this study has some limiting points. We have not confidence the management ethics and discretion accruals in logic. In the future, we hope this study will be useful to policy makers involved in management ethics.