traditional view holds that outside investors undermine professional ethics, and this fear underpins bans on public ownership … professional ethics. I address this debate both conceptually and empirically. Conceptually, I develop several arguments both “for …

The main function behind the conceptualization of creative accounting is maintaining the quality of financial reporting … practice of creative accounting is accompanied by some undesirable implications resulting from manipulation procedures …. Detailed investigations in the previous literature found limited implications of creative accounting determinants on this …

conditions remain scarce. Yet, creating an ethical business climate and especially the formalization of ethics through codes of … ethics incorporated in corporate standards is a particularly interesting phenomenon in the conditions of transit economies … emerged. First, companies with lower extent of ethical code use general phrases. When they want to specialize on any ethics …