search query: @freeterm UNTERNEHMERETHIK, ARBEITSETHIK, / total: 1
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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. |
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