Earning management follow ethical practices and unethical practice too that results in a genuine relationship among social responsibility. Similarly unethical have negative relationships and short-term goals. Unethical earning presents a misleading report.
To follow ethical practices right decisions, need to be followed that allow management to frame a better view. A practice that leads to a fair view of presentation is referred to as ethical practices that focus on long-term goals and not on personal gains. Where practices lead to misleading of activities that mislead users and stakeholders as well then such practices lead to unethical practice
Its the choice of the head department to keep up the policies that affect earning management followed by the ethical results.