Many studies have shown that earnings management is immoral for personal gain. Do you think earnings management for the benefit of the company is an immoral act?
yes, I can't see any difference in morality for personal gain or company's gain. Besides, it is usually the same. You change the results to make them look better/worse according not only to your own needs but also to expectations of stakeholders
I agree to the comments above. Earnings management involves hiding the real position and performance of the company from outside stakeholders. This is certainly immoral.
Earnings management for the benefit of the company should not be an excuse to make it sound right. There are probably many other stakeholders of the company who are at a loss because of this practice. It is immoral on many grounds.
Earning management is legal and should not be confused with other illegal management practices. However, legality is not the same as morality. Therefore, the subject of morality could be resolved through sound judgement from management .