Moral Judgment and Causal Attributions: Consequences of Engaging in Earnings Management

Recent, well-publicized accounting scandals have shown that the penalties outsiders impose on those found culpable of earnings management can be severe. However, less is known about how colleagues within internal labor markets respond when they believe fellow managers have managed earnings. Designer...

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Bibliographic Details
Authors: Kaplan, Steven E. (Author) ; McElroy, James C. (Author) ; Ravenscroft, Susan P. (Author) ; Shrader, Charles B. (Author)
Format: Electronic Article
Language:English
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Published: Springer Science + Business Media B. V 2007
In: Journal of business ethics
Year: 2007, Volume: 74, Issue: 2, Pages: 149-164
Further subjects:B Work History
B Moral Judgment
B Earnings management
B budgetary control system
B causal attributions
Online Access: Presumably Free Access
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