Business Ethics and Accounting Information. An Analysis of the Spanish Code of Best Practice

The main purpose of this article is to analyse one aspect of Spanish business ethics: the role of the transparency and quality of the economic and financial information given to meet the demands and requirements of shareholders. To that end we concentrate firstly on analysing the Spanish capital mar...

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Detalhes bibliográficos
Autor principal: Espinosa-Pike, Marcela (Author)
Tipo de documento: Recurso Electrónico Artigo
Idioma:Inglês
Verificar disponibilidade: HBZ Gateway
Interlibrary Loan:Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany)
Publicado em: 1999
Em: Journal of business ethics
Ano: 1999, Volume: 22, Número: 3, Páginas: 249-259
Outras palavras-chave:B external auditors
B Business Ethics
B Ethical Climate
B code of best practice
B accounting information
B audit committees
Acesso em linha: Volltext (JSTOR)
Volltext (lizenzpflichtig)