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Business Ethics and Financial Reporting Quality: Evidence from Korea
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| DC Field | Value | Language |
|---|---|---|
| dc.contributor.author | Choi, Tae Hee | - |
| dc.contributor.author | Pae, Jinhan | - |
| dc.date.accessioned | 2021-09-07T07:54:50Z | - |
| dc.date.available | 2021-09-07T07:54:50Z | - |
| dc.date.created | 2021-06-18 | - |
| dc.date.issued | 2011-10 | - |
| dc.identifier.issn | 0167-4544 | - |
| dc.identifier.uri | https://scholar.korea.ac.kr/handle/2021.sw.korea/111494 | - |
| dc.description.abstract | This study examines the relationship between corporate commitment to business ethics and financial reporting quality. We posit that companies with a higher level of ethical commitment exhibit better quality financial reporting than those with a lower level of ethical commitment. Consistent with our prediction, we find that companies with a higher level of ethical commitment are engaged in less earnings management, report earnings more conservatively, and predict future cash flows more accurately than those with a lower level of ethical commitment. We also find that corporate commitment to business ethics has perpetuating effects on future financial reporting quality. | - |
| dc.language | English | - |
| dc.language.iso | en | - |
| dc.publisher | SPRINGER | - |
| dc.subject | CORPORATE GOVERNANCE | - |
| dc.subject | EARNINGS MANAGEMENT | - |
| dc.subject | DECISION-MAKING | - |
| dc.subject | CASH FLOWS | - |
| dc.subject | CONSERVATISM | - |
| dc.subject | PERFORMANCE | - |
| dc.subject | ACCRUALS | - |
| dc.subject | TIMELINESS | - |
| dc.subject | COMMITMENT | - |
| dc.subject | RETURNS | - |
| dc.title | Business Ethics and Financial Reporting Quality: Evidence from Korea | - |
| dc.type | Article | - |
| dc.contributor.affiliatedAuthor | Pae, Jinhan | - |
| dc.identifier.doi | 10.1007/s10551-011-0871-4 | - |
| dc.identifier.scopusid | 2-s2.0-80053326634 | - |
| dc.identifier.wosid | 000295513700004 | - |
| dc.identifier.bibliographicCitation | JOURNAL OF BUSINESS ETHICS, v.103, no.3, pp.403 - 427 | - |
| dc.relation.isPartOf | JOURNAL OF BUSINESS ETHICS | - |
| dc.citation.title | JOURNAL OF BUSINESS ETHICS | - |
| dc.citation.volume | 103 | - |
| dc.citation.number | 3 | - |
| dc.citation.startPage | 403 | - |
| dc.citation.endPage | 427 | - |
| dc.type.rims | ART | - |
| dc.type.docType | Article | - |
| dc.description.journalClass | 1 | - |
| dc.description.journalRegisteredClass | ssci | - |
| dc.description.journalRegisteredClass | scopus | - |
| dc.relation.journalResearchArea | Business & Economics | - |
| dc.relation.journalResearchArea | Social Sciences - Other Topics | - |
| dc.relation.journalWebOfScienceCategory | Business | - |
| dc.relation.journalWebOfScienceCategory | Ethics | - |
| dc.subject.keywordPlus | CORPORATE GOVERNANCE | - |
| dc.subject.keywordPlus | EARNINGS MANAGEMENT | - |
| dc.subject.keywordPlus | DECISION-MAKING | - |
| dc.subject.keywordPlus | CASH FLOWS | - |
| dc.subject.keywordPlus | CONSERVATISM | - |
| dc.subject.keywordPlus | PERFORMANCE | - |
| dc.subject.keywordPlus | ACCRUALS | - |
| dc.subject.keywordPlus | TIMELINESS | - |
| dc.subject.keywordPlus | COMMITMENT | - |
| dc.subject.keywordPlus | RETURNS | - |
| dc.subject.keywordAuthor | business ethics | - |
| dc.subject.keywordAuthor | financial reporting quality | - |
| dc.subject.keywordAuthor | accruals | - |
| dc.subject.keywordAuthor | conservatism | - |
| dc.subject.keywordAuthor | corporate governance | - |
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