Ethically Related Judgments by Observers of Earnings Management

Merchant and Rockness (1994, p. 92) characterize earnings management as "probably the most important ethical issue facing the accounting profession" and provide initial evidence of the ethical judgments of various organizational members. The current study extends their work by examining th...

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Bibliographic Details
Main Author: Kaplan, Steven E. (Author)
Format: Electronic Article
Language:English
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Published: Springer 2001
In: Journal of business ethics
Year: 2001, Volume: 32, Issue: 4, Pages: 285-298
Further subjects:B Ethical Issue
B Experimental Study
B Operating Activity
B Management Activity
B Economic Growth
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