The Effect of Cognitive Moral Development on Honesty in Managerial Reporting
This study examines whether truth-telling in the form of honest reporting is associated with cognitive moral development. Conventional agency theory assumes that people are self-interested and willing to tell a lie to increase their personal payoffs, while recent empirical evidence shows that some p...
| 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
2017
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| In: |
Journal of business ethics
Year: 2017, Volume: 145, Issue: 3, Pages: 563-575 |
| Further subjects: | B
Defining Issues Test
B Agency Theory B Managerial reward schemes B Ethical Behavior |
| Online Access: |
Volltext (JSTOR) Volltext (lizenzpflichtig) |