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Earnings quality in an ethics perspective

Author

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  • Mauro Romano
  • Tiziano Onesti

Abstract

Profitability is the main objective of most firms, but can profit and the type of economic system firms operate in be anchored to a moral purpose that adequately circumscribes the 'ethical' dimension? In other words, is there an 'ethical measure' of profit? Can corporate decision-makers define a dimension of profit that is considered as 'fair' remuneration for all production factors, including business risk, without exceeding the threshold beyond which profit should or could be considered morally inappropriate due to 'belonging' to all stakeholders (and not just to owners)? Can firms find the appropriate self-regulating mechanisms internally to establish an ethical measure of profit, or, as is often the case, does the external environment have to create the obligations and conditions for the recognition of a 'fair' and sustainable measure of corporate profit?

Suggested Citation

  • Mauro Romano & Tiziano Onesti, 2016. "Earnings quality in an ethics perspective," International Journal of Business Governance and Ethics, Inderscience Enterprises Ltd, vol. 11(1), pages 52-67.
    • Handle: RePEc:ids:ijbget:v:11:y:2016:i:1:p:52-67
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    Cited by:

    1. Francesco Grimaldi & Alessandra Caragnano & Marianna Zito & Massimo Mariani, 2020. "Sustainability Engagement and Earnings Management: The Italian Context," Sustainability, MDPI, vol. 12(12), pages 1-16, June.
    2. Simone Pizzi & Fabio Caputo & Andrea Venturelli, 2020. "Does it pay to be an honest entrepreneur? Addressing the relationship between sustainable development and bankruptcy risk," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(3), pages 1478-1486, May.

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