haku: @author Kaplan, S.E. / yhteensä: 3
viite: 3 / 3
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| Tekijä: | Kaplan, S.E. |
| Otsikko: | Ethically related judgments by observers of earnings management |
| Lehti: | Journal of Business Ethics
2001 : AUG II, VOL. 32:4, p. 285-298 |
| Asiasana: | ACCOUNTING BUSINESS ETHICS EARNINGS ETHICS INDIVIDUAL BEHAVIOUR |
| Kieli: | eng |
| Tiivistelmä: | Merchant and Rockness (1994, p. 92) characterize earnings management as "probably the most important ethical issue facing the accounting proffession" and provide initial evidence of the ethical judgments of various organizational members. The current study extends their work by examining the extent to which an individual's ethically-related judgments in response to earnings management activities are associated with the individual's role. |
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