The Impact of CFOs’ Incentives and Earnings Management Ethics on their Financial Reporting Decisions: The Mediating Role of Moral Disengagement
Despite regulatory reforms aimed at inhibiting aggressive financial reporting, earnings management persists and continues to concern practitioners, regulators, and standard setters. To provide insight into this practice and how to mitigate it, we conduct an experiment to examine the impact of two in...
| Authors: | ; ; |
|---|---|
| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Journals Online & Print: | Drawer...
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| Fernleihe: | Fernleihe für die Fachinformationsdienste |
| Published: |
Springer
2015
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| In: |
Journal of business ethics
Year: 2015, Volume: 128, Issue: 3, Pages: 505-518 |
| Further subjects: | B
Incentives
B Earnings management B Dispositional ethics B Moral Disengagement |
| Online Access: |
Volltext (JSTOR) Volltext (lizenzpflichtig) |