Design and Validation of a Novel New Instrument for Measuring the Effect of Moral Intensity on Accountants’ Propensity to Manage Earnings
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Bibliographic InfoArticle provided by Springer in its journal Journal of Business Ethics.
Volume (Year): 84 (2009)
Issue (Month): 3 (February)
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Web page: http://www.springerlink.com/link.asp?id=100281
ethics; earnings management; moral intensity; factor analysis; survey instrument; hotel industry;
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- Singhapakdi, Anusorn & Vitell, Scott J. & Kraft, Kenneth L., 1996. "Moral Intensity and Ethical Decision-Making of Marketing Professionals," Journal of Business Research, Elsevier, vol. 36(3), pages 245-255, July.
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- Erickson, Merle & Wang, Shiing-wu, 1999. "Earnings management by acquiring firms in stock for stock mergers," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 27(2), pages 149-176, April.
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- Barbara Arel & Cathy Beaudoin & Anna Cianci, 2012. "The Impact of Ethical Leadership, the Internal Audit Function, and Moral Intensity on a Financial Reporting Decision," Journal of Business Ethics, Springer, Springer, vol. 109(3), pages 351-366, September.
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