haku: @author Fischer, M. / yhteensä: 15
viite: 10 / 15
Tekijä: | Rosenzweig, K. Fischer, M. |
Otsikko: | Is managing earnings ethically acceptable? (Gewinnermittlung) |
Lehti: | Management Accounting (US)
1994 : MAR, VOL. 75:9, p. 31-34 |
Asiasana: | |
Vapaa asiasana: | UNTERNEHMERETHIK, ARBEITSETHIK, MEINUNGSFORSCHUNG, REVISION- UND TREUHANDBETRIEBE |
Kieli: | eng |
Tiivistelmä: | 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. |
SCIMA