search query: @author Davis, J. R. / total: 2
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| Author: | Davis, J. R. |
| Title: | Ambiguity, ethics, and bottom line. |
| Journal: | Business Horizons
1989 : MAY-JUN, VOL. 32:3, p. 65-70 |
| Index terms: | BUSINESS ETHICS SOCIAL RESPONSIBILITY ACCOUNTING FINANCIAL REPORTING |
| Language: | eng |
| Abstract: | Have accountants lost control of the ethical presentation of accounting information? The recent history of distorted financial reporting indicates who is to blame for the release of reputable accounting information. Companies search for the accounting methods that best suit the business plan. This results in an accounting methodology that adheres to particular, and often conflicting, viewpoints while objectivity is lost on the way. Income smoothing attempts to decrease fluctuations in reported earnings. Smooth income numbers in the financial statements are believed to favorably influence the user's perception of the firm and his or her assessment of its risks and returns. |
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