Corporate Codes of Ethics, National Culture, and Earnings Discretion: International Evidence
This study examines the role of codes of ethics in reducing the extent to which managers act opportunistically in reporting earnings. Corporate codes of ethics, by clarifying the boundaries of ethical corporate behaviors and making relevant social norms more salient, have the potential to deter mana...
| 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
2018
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| In: |
Journal of business ethics
Year: 2018, Volume: 151, Issue: 1, Pages: 141-163 |
| Further subjects: | B
M140
B Corporate ethics policy B Business Ethics B M410 B L210 B Accruals B Earnings discretion B code of ethics B G300 |
| Online Access: |
Volltext (lizenzpflichtig) |