Showing 1 - 10 of 15
Collective concerns about sustainable development and proposals about how to achieve sustainability have produced a confusing body of terminology that is more like a jungle of issues than a framework to enable focused action. Businesses, in particular, with their global reach, influence,...
Persistent link: https://www.econbiz.de/10005062681
Given the call for the development of an accounting conceptual framework, this paper rejects the need for such an undertaking. Using a historical methodology this paper traces the existence of an accounting conceptual framework that painstakingly has been established over the centuries. The...
Persistent link: https://www.econbiz.de/10005413174
rates of lying overall, but with increased rates of lying conditional on not voting. This paper proposes a model of voter … turnout in which people who claim to vote get praise from other citizens. Those who lie must bear a cost of lying. The model … has a stable equilibrium with positive rates of voting, honest non-voting, and lying. Reasonable parameter changes produce …
Persistent link: https://www.econbiz.de/10005412467
literature does not measure how brand value affects product similarity and consumer choice. This paper examines demand response …
Persistent link: https://www.econbiz.de/10005134477
. The moves of each player are partitioned into similarity classes. A valuation of the player is a real valued function on … the set of her similarity classes. At each node a player chooses a move that belongs to a class with maximum valuation … similarity class is the player expected payoff given that the path (induced by the strategy profile) intersects the similarity …
Persistent link: https://www.econbiz.de/10005550956
involving cheating, including cases of falsification of data and plagiarism, raises some questions: Is cheating a problem? Does …
Persistent link: https://www.econbiz.de/10005556562
Previously published research suggested that the typical manager may be expected to harm others in his role as a manager. Further support for this was drawn from the Panalba role-playing case. None of the 57 control groups in this case were willing to remove a dangerous drug from the market. In...
Persistent link: https://www.econbiz.de/10005556521
We examine firm managers' incentives to commit fraud in a model where firms seek funding from investors and investors … can monitor firms at a cost in order to get more precise information about firm prospects. We show that fraud incentives … funded without committing fraud, whereas in bad times investors are more vigilant and it is harder to commit fraud …
Persistent link: https://www.econbiz.de/10005134707
Frauds can be explained not only in terms of individual willingness to cheat, but may also be driven by opportunities to behave dishonestly. The audit policy should therefore be different for different categories of agents. This paper focuses on the optimal audit policy when there are two...
Persistent link: https://www.econbiz.de/10005412503
Begriffe Ethik und Rating definiert. Anschließend wird ein ethisches Rating entworfen, das anhand von konkreten Kriterien eine …
Persistent link: https://www.econbiz.de/10005556533