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| Author: | Frecka, T. J. |
| Title: | Ethical issues in Financial reporting: is intentional structuring of lease contracts to avoid capitalization unethical? |
| Journal: | Journal of Business Ethics
2008 : JUN, VOL 80:1 p. 45-59 |
| Index terms: | accounting ethics financial reporting capitalism USA liability |
| Language: | eng |
| Abstract: | The study examines lease accounting as an example of how one can structure a discussion of ethical issues related to financial reporting choices. In addition, it is discussed whether the financial reporting ethics really matter. The study was made discussing the ethicality of intentionally structuring lease contracts to avoid disclosing leased asset and liability amounts. The findings recommend improvements for the ethicality of financial reporting. |
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