The Effect of Ethical Orientation and Professional Commitment on Earnings Management Behavior
The purpose of this study is twofold. The first objective is to examine the impact of an individual’s ethical ideology and level of professional commitment on the earnings management decision. The second objective is to observe whether the presence of a personal benefit affects an individual’s ethic...
| Authors: | ; ; |
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| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Journals Online & Print: | Drawer...
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| Fernleihe: | Fernleihe für die Fachinformationsdienste |
| Published: |
Springer Science + Business Media B. V
2008
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| In: |
Journal of business ethics
Year: 2008, Volume: 83, Issue: 3, Pages: 419-434 |
| Further subjects: | B
Decision-making
B professional commitment B Ethical Orientation B Structural Equation Modeling B earnings management behavior |
| Online Access: |
Volltext (JSTOR) Volltext (lizenzpflichtig) |