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Business Law, Public Responsibility, and Ethics Commons

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Articles 1 - 6 of 6

Full-Text Articles in Business Law, Public Responsibility, and Ethics

Investigating The Dimensions Of Social Responsibility And The Consequences For Corporate Financial Performance, Virginia Blackburn, M. Doran, Charles B. Shrader Jul 1994

Investigating The Dimensions Of Social Responsibility And The Consequences For Corporate Financial Performance, Virginia Blackburn, M. Doran, Charles B. Shrader

Management Publications

Corporate social responsibility as an area of scientific inquiry has received little attention in the popular and academic press during the last decade. Efforts to investigate social responsibility and its relationship to corporate performance have been frustrated by a lack of adequate operationalizations and measures of social responsibility. Regardless of the reasons for this inattention to the is- sues of corporate responsibility, the tide appears to be turning. Recently, TIAA-CREF, the largest institutional trader in the country, initiated an optional fund which invests exclusively in firms that are deemed socially responsible. Such actions suggest that corporations will increasingly be held ...


Earnings Manipulation: A Report By Robert Lavine On The Business Ethics Research Of Kenneth Rosenzweig And Marilyn Fischer, Kenneth Yale Rosenzweig, Marilyn Fischer Jul 1994

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.


Report Earnings Accurately, Kenneth Yale Rosenzweig, Marilyn Fischer Jun 1994

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 ...


Is Managing Earnings Ethically Acceptable? Surveys Show Age And Seniority Affect Attitudes On Earnings Management, Kenneth Yale Rosenzweig, Marilyn Fischer Mar 1994

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 ...


Doctoral Study In Accounting: Costs And Financial Support, Joseph Carcello, D. Hermanson, R. Hermanson, D. Turner Dec 1993

Doctoral Study In Accounting: Costs And Financial Support, Joseph Carcello, D. Hermanson, R. Hermanson, D. Turner

Joseph V. Carcello

No abstract provided.


Auditor Litigation And Modified Reporting On Bankrupt Clients, Joseph Carcello, Z. Palmrose Dec 1993

Auditor Litigation And Modified Reporting On Bankrupt Clients, Joseph Carcello, Z. Palmrose

Joseph V. Carcello

No abstract provided.