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Business Law, Public Responsibility, and Ethics Commons

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Corporate social responsibility

Claremont Colleges

Accounting

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

Ethics In Accounting: Sustainability As A Predictor Of Financial Statement Usefulness, Kyle L. Shipley Jan 2011

Ethics In Accounting: Sustainability As A Predictor Of Financial Statement Usefulness, Kyle L. Shipley

CMC Senior Theses

This paper examines the impact of ethics on financial statement usefulness in 120 publicly traded companies. Because ethics are difficult, if not impossible, to quantify, Corporate Social Responsibility ratings are used as a proxy. The potential implications of this study are vast, though the main idea is that investors would be able to make better financial decisions should the hypothesis come to fruition. Contrarily, investors will also be able to avoid potentially bad investments if they can ascertain certain companies that lack ethical values. In this paper, I will discuss several facets of corporate ethics such as creative accounting in ...