Ethics and creative accounting: Some empirical evidence on accounting for intangibles in Spain
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References listed on IDEAS
- Baruch Lev & Theodore Sougiannis, 1999. "Penetrating the Book-to-Market Black Box: The R&D Effect," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 26(3-4), pages 419-449.
- Oriol Amat & John Blake & Jack Dowds, 1998. "The ethics of creative accounting," Economics Working Papers 349, Department of Economics and Business, Universitat Pompeu Fabra.
- Oriol Amat & John Blake & Ester Oliveras, 2000. "The ethics of creative accounting: Some Spanish evidence," Economics Working Papers 455, Department of Economics and Business, Universitat Pompeu Fabra.
- repec:bla:joares:v:37:y:1999:i:2:p:353-385 is not listed on IDEAS
- Merchant, Kenneth A. & Rockness, Joanne, 1994. "The ethics of managing earnings: An empirical investigation," Journal of Accounting and Public Policy, Elsevier, vol. 13(1), pages 79-94.
More about this item
KeywordsIntellectual capital; ethics; creative accounting;
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2004-05-26 (Accounting & Auditing)
- NEP-ALL-2004-05-26 (All new papers)
- NEP-EEC-2004-05-16 (European Economics)
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