Business Commons^™

A Discussion Of Ethics In Relation To Business And Non-Business Students, Casey Mejeur

Honors Theses

In recent years, society has seen a major shift when it comes to the importance of ethical behavior, and also in what constitutes ethical behavior. One of the biggest reasons for this shift is because of scandals in the last couple of decades (ex. Enron). As the public loses trust in upper management because of these scandals, a greater emphasis is placed on the importance of ethics. This paper discusses ethics in relation to business majors and how their behaviors carry over into the workforce.

The thesis begins by determining different sources of ethical behavior, and what may drive people …

Impact Of Adoption Of Ifrs 8 On Quality Of Financial Reporting Of Foreign Companies Listed On U.S. Securities Exchanges, Qiqi Li

Honors Theses

In this study, the results on the difference between reporting under IFRS 8 “Operating Segments” and under IAS 14 “Segment Reporting” are reported for a sample of foreign publicly traded companies listed on the U.S. stock exchanges for the periods of pre- and post-adoption of IFRS 8. Seven aspects related to the comparison are examined: definition of segments, number of segments disclosed, line items reported for each segment, number of items and words reported for segments, number of geographic areas disclosed, definition of geographic segments, and items reported in geographic disclosure. Upon adopting IFRS 8, the …