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This paper assesses the income smoothing strategies and analyzes what motivates organizations to engage in smoothing their earnings. An ethical framework is drawn upon to evaluate the implications of these issues. It concludes with suggestions and implications for the policy makers, researchers...
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Over the past couple decades as the accountability of corporate executives has been increasingly scrutinized, the popular business press contains numerous accounts of both corporate and personal spending excesses that have caught the attentions of shareholders, public policy makers, and the...
Persistent link: https://www.econbiz.de/10012898294
Welfare economics—the normative branch of economics—is a consequentialist moral theory. Unlike deontological morality ….This contribution to the forthcoming Oxford Handbook of Ethics and Economics critically examines several methods of incorporating …
Persistent link: https://www.econbiz.de/10012943673
of the structure of Kant’s ethics. Here I set the justification of taxation Kant provides in the setting it requires … prior to treating his account of different types of justified taxation. The relationship between Kant’s ethics, his … political theory, and his view of taxation thus becomes clearer. Subsequently I treat at some length the degree and nature of …
Persistent link: https://www.econbiz.de/10014041122
, business and personal ethics, economic, mortgage lending, regulatory and policy making literature in several ways. First, it … fraud and facilitating payments of some sort constitute a lapse in personal ethics that contributes to the crisis. Next is a …
Persistent link: https://www.econbiz.de/10012972692
organizational behavior, ethical judgment, the agency theory, participative budgeting, the psychological contract period, and … morality and face, the more likely they are to move towards opportunistic self-interest, with a lapse in reputation and ethics …
Persistent link: https://www.econbiz.de/10012952806
I define moral accounting as the crafting of accountability systems that improve moral performance in a moral way. I also propose that accountants are well-positioned to offer Moral Accounting Engagements (MAEs), which evaluate how a client’s systems fall short of moral accounting’s...
Persistent link: https://www.econbiz.de/10013235324
Can exposure to media portrayals of human violence impact an individual’s ethical decision making at work? Ethical business failures can result in enormous financial losses to individuals, businesses, and society. We study how exposure to human violence — especially through media — can...
Persistent link: https://www.econbiz.de/10014132454