Profit management and business ethics: An ampiric study

In the most general sense, earnings management is defined as managers to mislead some stakeholders about the economic performance of the firm or to modify financial reports by using their authority in the process of creating financial reports and in the processes they perform in order to influence the results of some contracts related to the number of profits announced to the public. In particular, many theoretical and empirical studies have been carried out on the concept of earnings management, which has become more important in the USA after the accounting scandals in the early 2000s. The purpose of this study is to examine the perspectives of professional accountants and students in terms of earnings management from the perspective of business ethics. The survey method was used in this study and it was concluded that the earnings management information levels of the parties were low.