Corporate Codes of Ethics, National Culture, and Earnings Discretion: International Evidence

This study examines the role of codes of ethics in reducing the extent to which managers act opportunistically in reporting earnings. Corporate codes of ethics, by clarifying the boundaries of ethical corporate behaviors and making relevant social norms more salient, have the potential to deter mana...

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Veröffentlicht in:	Journal of business ethics 2018-08, Vol.151 (1), p.141-163
Hauptverfasser:	Chen, Chu, Gotti, Giorgio, Kang, Tony, Wolfe, Michael C.
Format:	Artikel
Sprache:	eng
Schlagworte:	Behavior Boundaries Business and Management Business Ethics Codes of conduct Companies Earnings Education Employee behavior Ethics Financial reporting Management Managers Philosophy Quality of Life Research Social norms
Online-Zugang:	Volltext
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