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Self-perception of ethical behaviour. The case of listed Spanish companies

López, María José García; Amat, Oriol - Department of Economics and Business, Universitat … - 2015

In recent years there has been much talk about the ethics of organisations and studies on the subject are plentiful …

Persistent link: https://www.econbiz.de/10011186265

Ethics outside, within or beyond OR models

Menestrel, Marc Le; Wassenhove, Luk N. Van - Department of Economics and Business, Universitat … - 2002

combine Operational Research models with ethics. Our intention is to clarify the trade-offs faced by the OR community, in … particular the tension between the scientific legitimacy of OR models (ethics outside OR models) and the integration of ethics … within models (ethics within OR models). Presenting and discussing an approach that combines OR models with the process of OR …

Persistent link: https://www.econbiz.de/10005772102

The ethics of creative accounting: Some Spanish evidence

Amat, Oriol; Blake, John; Oliveras, Ester - Department of Economics and Business, Universitat … - 2000

'Creative accounting' involves accountants in making accounting policy choices or manipulating transactions in such a way as to give the impression in the accounts that they prefer. While regarded as unethical by most observers, a defence of creative accounting can be based on the ability of the...

Persistent link: https://www.econbiz.de/10005772285

Ethics and creative accounting: Some empirical evidence on accounting for intangibles in Spain

Oliveras, Ester; Amat, Oriol - Department of Economics and Business, Universitat … - 2003

Recent research shows that financial reports are losing relevance. Mainly this is due to the growing strategic importance of intangible assets in the performance of a company. A possible solution is to modify accounting standards so that statements include more self-generated intangible assets,...

Persistent link: https://www.econbiz.de/10005772323

The ethics of creative accounting

Amat, Oriol; Blake, John; Dowds, Jack - Department of Economics and Business, Universitat … - 1998

The term 'creative accounting' can be defined in a number of ways. Initially we will offer this definition: 'a process whereby accountants use their knowledge of accounting rules to manipulate the figures reported in the accounts of a business'. To investigate the ethical issues raised by...

Persistent link: https://www.econbiz.de/10005704873

A one-shot Prisoners’ Dilemma with procedural utility

Menestrel, Marc Le - Department of Economics and Business, Universitat … - 2003

This article introduces a model of rationality that combines procedural utility over actions with consequential utility over payoffs. It applies the model to the Prisoners’ Dilemma and shows that empirically observed cooperative behaviors can be rationally explained by a procedural utility for...

Persistent link: https://www.econbiz.de/10005708006