Accountants preparing information are in a position to manipulate the view of economic reality presented in such information to interested parties. These manipulations can be regarded as morally reprehensible because they are not fair to users, they involve in an unjust exercise of power, and they tend to weaken the authority of accounting regulators. This paper develops a model for detecting earnings manipulators using financial statements’ ratios in a sample of Spanish listed companies. Our results provide evidence that accounting data (...) can be extremely useful in detecting manipulators. This approach can be used by a large category of users of accounting information among which we can cite stock exchange supervisors or investing professionals. (shrink)

Many have thought that exercises of skill are intentional. The argument of the paper is that this thesis fails to account for important types of mistakes and errors. In what psychologists and linguists call “verbal slips with semantic bias”, a speaker mistakenly switches, reverses, or blends certain conceptual contents. Nevertheless, the speaker has successfully exercised an intellectual skill, insofar as her slip uses concepts in conformity to semantic and logical rules. To flesh out how one might successfully exercise skills without (...) doing so intentionally, the paper appeals to the idea of habit. Verbal slips thus show how human skillfulness has a considerably wider scope than is often supposed. (shrink)