Similar Search Results

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

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

the question of whether accounting for intangibles might provide managers with one more creative accounting technique and …

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

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

Economic rationality and ethical behavior

Menestrel, Marc Le - Department of Economics and Business, Universitat … - 2001

the validity of formulas like 'profit is ethical' or 'ethics pays'. In order to express ethical dilemmas as opposing …

Persistent link: https://www.econbiz.de/10005772309

Ambiguity seeking as a result of the status quo bias

Roca, Mercè; Hogarth, Robin; Maule, A. John - Department of Economics and Business, Universitat … - 2005

Several factors affect attitudes toward ambiguity. What happens, however, when people are asked to exchange an ambiguous alternative in their possession for an unambiguous one? We present three experiments in which individuals preferred to retain the former. This status quo bias emerged both...

Persistent link: https://www.econbiz.de/10005704847

Insurance and safety after September 11, 2001: Coming to grips with the costs and threats of terrorism

Hogarth, Robin - Department of Economics and Business, Universitat … - 2002

This chapter, originally written as a consequence of the terrorist attacks of September 11, 2001, provides an elementary, everyday introduction to the concepts of risk and insurance. Conceptually, risk has two dimensions: a potential loss, and the chance of that loss being realized. People can,...

Persistent link: https://www.econbiz.de/10005772000

Deciding analytically or trusting your intuition? The advantadges and disadvantadges of analytic and intuitive thought

Hogarth, Robin - Department of Economics and Business, Universitat … - 2002

Recent research has highlighted the notion that people can make judgments and choices by means of two systems that are labeled here tacit (or intuitive) and deliberate (or analytic). Whereas most decisions typically involve both systems, this chapter examines the conditions under which each...

Persistent link: https://www.econbiz.de/10005772107