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991.
Thomas J. Frecka 《Journal of Business Ethics》2008,80(1):45-59
Under present accounting rules, lessees frequently structure contracts for leased assets, in situations where they enjoy benefits
similar to outright ownership, in a way that keeps both the leased assets and related liabilities off their books. This method
of accounting creates off-balance sheet financing and is called operating lease accounting. The paper debates the ethicality
of intentionally structuring lease contracts to avoid disclosing leased asset and liability amounts and describes the “slippery
slope” of rule-based accounting for synthetic leases and special purpose entities, that, in the author’s opinion, led to the
accounting debacles at Enron and other companies. The ethical intent that is implicit in the Securities and Exchange Commission
and Financial Accounting Standards Board regulations is discussed and suggestions for improving the ethicality of financial
reporting are provided.
Thomas J. Frecka is the Vincent and Rose Lizzadro Professor of Accountancy at the University of Notre Dame. He teaches financial
reporting and accounting fraud courses. 相似文献
992.
This paper focuses on the 1986 Amendments to the False Claims Act of 1863, which offers whistle-blowers financial rewards
for disclosing fraud committed against the U.S. government. This law provides an opportunity to examine underlying assumptions
about the morality of whistle-blowing and to consider the merits of increased reliance on whistle-blowing to protect the public
interest. The law seems open to a number of moral objections, most notably that it exerts a morally corrupting influence on
whistle-blowers. We answer these objections and argue that the law is not objectionable on these grounds. Since there are
no compelling moral objections to the law, it is appropriate and acceptable to judge the law in terms of its economic costs
and benefits. We assess the most salient of these and conclude that the benefits outweigh the costs. We suggest that a mechanism
similar to the Act should be considered for protecting stockholders’ interests in the private sector. We conclude by making
several proposals for improving the existing legislation.
The authors' names are listed in alphabetical order.
An earlier version of this paper was presented to the Society for Business Ethics August 2004. 相似文献
993.
Zusammenfassung Was tun, wenn ein ambulanter Pflegedienst zum Patienten wird? — Ein ambulanter Pflegedienst in der Rechtsform einer GbR erzielte
im Zweijahresvergleich von 2006 zu 2007 deutlich schlechtere wirtschaftliche Ergebnisse. Es fehlten 42.950 € Umsatz im Vergleich
zum Vorjahr. War hier noch etwas zu retten?
*Vorstand – AnbieterVerband qualit?tsorientierter Gesundheitspflegeeinrichtungen AVG 相似文献
994.
As a result of evolving technology, opportunities for innovative pricing strategies continuously emerge. The authors provide an updated taxonomy to show how such emerging strategies relate to recent technological advances. Specifically, they cite increased availability of information, enhanced reach, and expanded interactivity as three technological advancements and identify six pricing strategies enhanced by these factors. They also discuss the role of utility, prospect, range, and signaling theories for emerging pricing strategies, along with several applications and managerial implications. 相似文献
995.
This paper describes the nature and evolution of poverty inNigeria between 1985 and 1992. It begins with the potentialwealth of Nigeria's oil economy and examines how the economicpolicies pursued in the 1980s and 1990s impacted economic growthand welfare. It then presents a profile of poverty in both 1985and 1992 according to different socioeconomic characteristicsof the country's population. The headcount measure of povertyin Nigeria declined from 43 to 34% between 1985 and 1992, primarilydue to a 34% increase in mean per capita household expenditures.The benefits of growth were not shared equally throughout thecountry. The bottom 18% of the income distribution had a lowerstandard of living in 1992 compared with 1985 by any measure.However, all other income groups had a higher standard of livingin 1992. Household expenditure growth was fastest in the southernand middle zones of the country, but it was much slower in thenorthern zone. Poverty in Nigeria, in addition to its overwhelminglyrural and regional characteristics, is also strongly influencedby education, age and the nature of employment. Those withoutan education constitute a large fraction of the poor and theextreme poor. Decomposing the factors causing the reductionin poverty shows that the overall decline of 8.9% was the netresult of a 13.6% decline due to the growth factor and a 4.7%increase due to the income distribution factor. Based on thisanalysis, the paper proposes that promoting broad-based growthand targeted interventions in health, education and infrastructureneed to be central strategies in the fight against poverty inNigeria. 相似文献
996.
Dynamics in the global food system, coupled with rapid advance in agricultural biotechnology, have resulted in additional demands for capturing information and sharing information vertically within the supply chain. Food safety and quality characteristics are a cornerstone of this information demand. Events such as foot-and-mouth disease (FMD) and bovine spongiform encephalopathy (BSE), genetic engineering and animal welfare concerns have laid the foundation for additional information need.
Managers of private firms within the food supply chain must decide how to respond to the situation. A crucial component of the problem is what and how to provide information to downstream customers as well as stipulate what and how information is received from upstream suppliers. Alternative signaling mechanisms abound. The choice among these alternative signals, or combination of alternatives, has both short- and long-run implications for the reputation of the firm, its products or services, and the efficiency with which it conducts its business. The signaling problem in the supply chain is bidirectional and has three critical dimensions: information asymmetry, incentive asymmetry, and arduous measurability. From a broad perspective, the choice set for signaling includes: strategies that rely on third-party protocols and procedures; differentiation through branding and reputation; indemnification strategies such as insurance, warranties, and bonding; and coordination strategies such as strategic alliances and vertical integration (intemalization). Each mechanism for signaling differentially influences the three dimensions of the signaling problem. No globally optimal strategy solution exists. Differentiation through branding and reputation mitigate the signaling problem relatively well compared with the other alternatives. 相似文献
Managers of private firms within the food supply chain must decide how to respond to the situation. A crucial component of the problem is what and how to provide information to downstream customers as well as stipulate what and how information is received from upstream suppliers. Alternative signaling mechanisms abound. The choice among these alternative signals, or combination of alternatives, has both short- and long-run implications for the reputation of the firm, its products or services, and the efficiency with which it conducts its business. The signaling problem in the supply chain is bidirectional and has three critical dimensions: information asymmetry, incentive asymmetry, and arduous measurability. From a broad perspective, the choice set for signaling includes: strategies that rely on third-party protocols and procedures; differentiation through branding and reputation; indemnification strategies such as insurance, warranties, and bonding; and coordination strategies such as strategic alliances and vertical integration (intemalization). Each mechanism for signaling differentially influences the three dimensions of the signaling problem. No globally optimal strategy solution exists. Differentiation through branding and reputation mitigate the signaling problem relatively well compared with the other alternatives. 相似文献
997.
Both the US and UK governments attempted desperate measures during World War I in an effort to maintain wartime production levels of necessary commodities and to allow for their economical purchase by the military. Loft (1986a, 1986b, 1990) has studied the British experience in depth, concluding that UK cost accountancy 'came into the light' as a result. It might be expected that similar developments would have occurred in America with the activities of the War Industries Board. In both countries, national associations were established in the immediate aftermath of the war to promote the professional standing of cost accountants. This paper utilizes archival materials in an effort to investigate whether US cost accountancy was developing more sophisticated costing techniques as Loft has claimed for the UK, or whether practitioners in this country were left 'still cursing the darkness'. Our findings suggest that cost accountancy developed in parallel fashion in both countries. US and UK cost accounting professionalism was dominated by the presence of leading financial accounting practitioners, and in both countries the movement towards more sophisticated costing techniques was gradual rather than dramatic. 相似文献
998.
Maria Luiza Falcão Silva Joaquim Pinto de Andrade Thomas S. Torrance 《International Advances in Economic Research》2000,6(2):192-209
While financial globalization does not lack theoretical economic merit, the more far-reaching practical consequences of this phenomenon are often not fully appreciated from the vantage point of North America or the European Union. In particular, globalization can make it more difficult for emerging economies to achieve macroeconomic stabilization. This is especially true if the countries in question have chosen the vehicle of pegged exchange rates as an important element of domestic anti-inflation policy. The chief macroeconomic difficulties for emerging economies in a world of volatile capital flows can include a loss of monetary control, a real appreciation of the domestic currency, and a worsening of economic fundamentals leading to damaging currency crises. This paper concentrates on the recent experience of Brazil as illustrative of the abject plight faced by many developing countries attempting to secure economic stabilization against the background of the present globalized international economy.This paper has benefitted from discussion with participants of the Forty-Sixth International Atlantic Economic Conference, Boston, MA, October 8–11, 1998. 相似文献
999.
Discrepant Values and Measures of Negotiator Performance 总被引:1,自引:1,他引:0
The thesis of the paper is that measuring negotiator performance correctly is difficult because the values that those of us who measure negotiator performance think negotiators are maximizing may differ from the values negotiators are actually maximizing. When such discrepant values exist, using performance measures that do not account for them can lead easily to incorrect conclusions about negotiator performance. Indeed, good performance may be judged poor, and vice-versa. This paper explores several related literatures, including the experimental-bargaining, behavioral-decision-making, and procedural-justice literatures, to demonstrate that discrepant values exist. It then demonstrates that whenever performance measures are used as dependent variables in negotiation experiments, the existence of discrepant values can lead to both Type I and Type II construct-validity errors. 相似文献
1000.
DeCarlo Thomas E. Laczniak Russell N. Azevedo Kari A. Ramaswami Sridhar N. 《Marketing Letters》2000,11(4):349-361
Log-linear procedures have been recommended for analyzing data that are in the form of counts or frequencies (Iacobucci and McGill 1990). In its current form, the recommended procedure does not deal with multiple response data (i.e., more than one thought per response category). The paper proposes analytical modifications that researchers need to consider when fitting models with this type of data. The problems and recommended modifications are illustrated with two distinct data sets. The first involves consumers' attribution responses to negative word-of-mouth communication about a brand whereas the second pertains to consumers' cognitive responses toward an advertisement. Results in each case indicate that researchers may generate erroneous conclusions about the significance of estimated parameters if the recommendations are ignored. 相似文献