Business Commons^™

Earnings Manipulation: A Report By Robert Lavine On The Business Ethics Research Of Kenneth Rosenzweig And Marilyn Fischer, Kenneth Yale Rosenzweig, Marilyn Fischer

Accounting Faculty Publications

This column by Robert LaVine in the Chartered Accountants Journal of New Zealand reports on the research of University of Dayton professors Kenneth Rosenzweig and Marilyn Fischer, "Is Managing Earnings Ethically Acceptable? Surveys Show Age and Seniority Affect Attitudes on Earnings Management," >>> published in the journal Management Accounting.

Animal Production And The New Social Ethic For Animals, Bernard E. Rollin

Animal Welfare Collection

No abstract provided.

Report Earnings Accurately, Kenneth Yale Rosenzweig, Marilyn Fischer

Accounting Faculty Publications

As authors of the March article, “Is Managing Earnings Ethically Acceptable?,” we wish to thank Alfred M. King for his letter in the April issue questioning some of the contentions in our article. In a time when corruption seems to be rampant in many aspects of our national life, it is important for accountants to discuss openly what are their ethical responsibilities, and what are the limits to those responsibilities. The credibility of accounting numbers is vital to our success as a profession and as individual accountants. There will be no demand for accounting service if accounting information is not …

Business As Usual: Ethics As Mundane Behavior, And The Case Of Target Corporation, Jon A. Hess

Communication Faculty Publications

Ethics are in vogue in the 1990s America. Concerns for ethical behavior pervade almost every aspect of our lives and work. This trend has not been unnoticed by the American business community. In fact, many businesses have taken current ethical concerns and tried to put them into action. In some cases, the action has been out of necessity or self-interest, as in the case of companies hurt by an unethical reputation or companies forced to implement ethics programs because of legal indictments. But some companies are taking a proactive stance toward ethics without external pressure.

As these businesses strive to …

Is Managing Earnings Ethically Acceptable? Surveys Show Age And Seniority Affect Attitudes On Earnings Management, Kenneth Yale Rosenzweig, Marilyn Fischer

Accounting Faculty Publications

Is managing earnings through accounting methods ethically acceptable? That's the question we recently asked a sample group of management accountants. The response to the survey was enlightening. Our survey was designed as a follow-up and extension of the research done by Bruns and Merchant and published in Management Accounting in August 1990. They found that managers disagreed considerably on whether earnings management is ethically acceptable. They also found that in general the respondents thought manipulating earnings via operating decisions was more ethically acceptable than manipulation by accounting methods. Bruns and Merchant were disturbed by these findings. They were concerned that …

Narrative, Luck, And Ethics: The Role Of Chance In Ethical Encounters, In Literature And Real Life Experiences, Nona Lyons

Center for the Study of Ethics in Society Papers

Presented to the WMU Center for the Study of Ethics in Society - March 9, 1993.

Human Rights In The Social Sciences, Erika Loerner Friedi

Center for the Study of Ethics in Society Papers

This paper was originally presented as a Western Michigan University Faculty Scholar Lecture. The Ethics Center is grateful to the Faculty Scholars' Committee and to its chair, Prof. Ernst Breisach, for allowing us to publish it.

"A Nation Of Thieves": Securing Black People's Right To Shop And To Sell In White America, Regina Austin

All Faculty Scholarship

No abstract provided.

"An Honest Living": Street Vendors, Municipal Regulation, And The Black Public Sphere, Regina Austin

All Faculty Scholarship

No abstract provided.

A Review Of Eleanor L. Brilliant, "The United Way: Dilemmas Of Organized Charity", Mike W. Martin

Philosophy Faculty Articles and Research

"The United Way: Dilemmas of Organised Charity" explains the inner workings of the organization whose shine was so recently dulled by scandal. According to a recent "New York Times" article, "Revelations of high expense-account living and questionable management practices by William Aramony, president of the United Way of America - forced him out of his position as leader of the nation's largest network of charities". (Jan. 28, 1992).. The United Way has always embodied the spirit of voluntarism that George Bush encourages with his vision of "a thousand points of light". Since its inception more than one hundred years ago, …

Relationship Investing: Will It Happen? Will It Work?, Jill E. Fisch

All Faculty Scholarship

No abstract provided.

A Property-Based Theory Of Security Interests: Taking Debtor's Choices Seriously, Steven L. Harris, Charles W. Mooney Jr.

All Faculty Scholarship

No abstract provided.

A Contractual Approach To Data Privacy, Stephanos Bibas

All Faculty Scholarship

No abstract provided.