Management sometimes exploits the quest of shareholders for higher return on equity capital, by taking advantage of accounting rules gaps or violating them. The Beneish earnings detection manipulation model, is an attempt to reveal such illegal or at least unethical practices. Evidence regarding...

In this paper we present and compare various financial measures of business performance which are becoming progressively more comprehensive culminated with the HOB model which is the expanded form of DU PONT ratio. We allege that DU PONT - ROE model can be used as a measure of strategy success....

In the business-and-society literature and in the general press on whether business fulfils its social role responsibly. Business ethics, corporate social responsibility and corporate governance movements have been developed in recent decades as responses to a growing sense of corporate...