... ambiguity justification experimental economics impression management Managers often distort operating decisions to achieve their own goals. In particular, the real earnings management (REM) literature suggests that REM is common but difficult to detect ( Graham, Harvey, and Rajgopal 2005...

... psychology) and “deception should be banned” (experimental economics). We aim to develop a common understanding within the MA research community about what constitutes deceptive research practice. We review arguments supporting the two main views and analyze the transfer of their norms into MA research. We...