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  1. Truthfulness in Accounting: How to Discriminate Accounting Manipulators from Non-manipulators.Alina Beattrice Vladu, Oriol Amat & Dan Dacian Cuzdriorean - 2017 - Journal of Business Ethics 140 (4):633-648.
    Accountants preparing information are in a position to manipulate the view of economic reality presented in such information to interested parties. These manipulations can be regarded as morally reprehensible because they are not fair to users, they involve in an unjust exercise of power, and they tend to weaken the authority of accounting regulators. This paper develops a model for detecting earnings manipulators using financial statements’ ratios in a sample of Spanish listed companies. Our results provide evidence that accounting data (...)
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  • My Company Cares About My Success…I Think: Clarifying Why and When a Firm’s Ethical Reputation Impacts Employees’ Subjective Career Success.Darryl B. Rice, Regina M. Taylor, Yiding Wang, Sijing Wei & Valentina Ge - 2023 - Journal of Business Ethics 186 (1):159-177.
    The value of a company’s ethical reputation has become a focal point for management researchers. We seek to join this conversation and extend the research centered on a firm’s ethical reputation. We accomplish this by shifting our focus away from its impact on external stakeholders to its impact on internal stakeholders. To this end, we rely on signaling theory to explain why a firm’s ethical reputation matters to its employees in an effort to bridge the macro–micro research gap. Across two (...)
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  • Busyness of audit committee directors and quality of financial information in India.Shabnamjit Hundal - 2016 - International Journal of Business Governance and Ethics 11 (4):1.
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  • Truthfulness in Accounting: How to Discriminate Accounting Manipulators from Non-manipulators.Dan Dacian Cuzdriorean, Oriol Amat & Alina Beattrice Vladu - 2017 - Journal of Business Ethics 140 (4):633-648.
    Accountants preparing information are in a position to manipulate the view of economic reality presented in such information to interested parties. These manipulations can be regarded as morally reprehensible because they are not fair to users, they involve in an unjust exercise of power, and they tend to weaken the authority of accounting regulators. This paper develops a model for detecting earnings manipulators using financial statements’ ratios in a sample of Spanish listed companies. Our results provide evidence that accounting data (...)
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