search query: @freeterm MEINUNGSFORSCHUNG, REVISION- UND / total: 1
reference: 1 / 1
« previous | next »
| Author: | Rosenzweig, K. Fischer, M. |
| Title: | Is managing earnings ethically acceptable? (Gewinnermittlung) |
| Journal: | Management Accounting (US)
1994 : MAR, VOL. 75:9, p. 31-34 |
| Index terms: | |
| Freeterms: | UNTERNEHMERETHIK, ARBEITSETHIK, MEINUNGSFORSCHUNG, REVISION- UND TREUHANDBETRIEBE |
| Language: | eng |
| Abstract: | How do accountants feel about managing earnings? According to a survey, accountants generally rated managerial actions that manipulated earnings by changing accounting methods as ethically less acceptable than actions that achieved the same effects by changing operating decisions. |
« previous | next »
SCIMA