发布求助
文献互助 智能选刊 最新文献

POL: Moral & Ethical Practices (Topic)最新文献

筛选
英文 中文
The Impact of Professional Ethics on Financial Reporting Quality 职业道德对财务报告质量的影响
POL: Moral & Ethical Practices (Topic) Pub Date : 2012-06-26 DOI: 10.2139/ssrn.2092579
Mahdi Mahdavikhou, M. Khotanlou
{"title":"The Impact of Professional Ethics on Financial Reporting Quality","authors":"Mahdi Mahdavikhou, M. Khotanlou","doi":"10.2139/ssrn.2092579","DOIUrl":"https://doi.org/10.2139/ssrn.2092579","url":null,"abstract":"This research aims to study the impact of professional ethics on promoting quality of financial reporting. The statistical population in this study includes 440 listed companies in Tehran Stock Exchange (TSE) in 2010. Using Krejcie and Morgan's table for determining sample size, 205 companies were selected as the statistical sample and a 24-item questionnaire was designed to study professional ethics and qualitative characteristics of financial reporting based on code of ethics of International Federation of Accountants (IFAC) and qualitative characteristics of financial reporting of International Accounting Standards Board (IASB), then the questionnaires were distributed among the financial managers of companies. For testing the hypothesis, relevant statistical tests such as the Spearman's correlation coefficient and other required tests were used. The data collected was analyzed using the SPSS statistical package. The results pointed to statistically significant relationship between professional ethics and quality of financial reporting.","PeriodicalId":170236,"journal":{"name":"POL: Moral & Ethical Practices (Topic)","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127704404","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
Business. Ethics. Inevitable Dilemmas of Multicriteria Decisions. 业务。道德。多标准决策中不可避免的困境。
POL: Moral & Ethical Practices (Topic) Pub Date : 1900-01-01 DOI: 10.2139/ssrn.3710189
E. Cahn
{"title":"Business. Ethics. Inevitable Dilemmas of Multicriteria Decisions.","authors":"E. Cahn","doi":"10.2139/ssrn.3710189","DOIUrl":"https://doi.org/10.2139/ssrn.3710189","url":null,"abstract":"Business decisions consider alternatives and make choices to further strategic business goals. Measures of business success are likely to be financial, including profit, revenue, sales, market share, cost of production, quality of products, innovative product development. Ethical decisions make choices among right and wrong outcomes or processes. Assessment of ethical choices may or may not be easily quantified, including consideration of positive and negative consequences, moral principles, and fair process. Inevitably, then, business-ethics decisions will involve multiple decision criteria. When these criteria conflict there will be dilemmas that may be difficult to resolve. Sometimes ethical business decisions will be profitable, sometimes ethical business decisions will be more costly than less ethical alternatives and therefore be less profitable. Multicriteria analysis tools are designed for such decision dilemmas, yet responsibility inheres to the people who must choose. Conclusions are drawn for algorithmic decision tools.","PeriodicalId":170236,"journal":{"name":"POL: Moral & Ethical Practices (Topic)","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132527538","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：481959085
Book学术官方微信