Design and validation of a novel new instrument for measuring the effect of moral intensity on accountants' propensity to manage earnings
The goal of this study was to construct a valid new instrument to measure the effect of moral intensity on managers' propensity to manage earnings. More specifically, this study is a pilot study of the impact of moral intensity on financial accountants' propensity to manage earnings. The i...
| Main Authors: | , , , |
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| Format: | Journal Article |
| Published: |
Springer Netherlands
2009
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| Subjects: | |
| Online Access: | http://hdl.handle.net/20.500.11937/25429 |