JOURNAL OF INTERNATIONAL ACCOUNTING RESEARCH Vol. 9, No. 2 2010 pp. 21–43 American Accounting Association DOI: 10.2308/jiar.2010.9.2.21 The Effect of Institutional and Cultural Factors on the Perceptions of Earnings Management Marshall Geiger and Joyce van der Laan Smith ABSTRACT: In this study we examine the effect of stakeholder orientation versus shareholder orientation, and the level of cultural secrecy on individuals’ perceptions of earnings management practices. Examining perceptions
Words: 12880 - Pages: 52
This week's graded topics relate to the following Terminal Course Objectives (TCOs): A | Given an organizational requirement to conform business practices to both the law and best ethical practices, apply appropriate ethical theories to shape a business decision. | I | Given specified circumstances of a business decision to expand to international markets, determine what international legal requirements or regulatory controls apply. | Topics for This Week's Discussion * Introduce yourself
Words: 201281 - Pages: 806
Human Rights Challenge CONTENTS I. INTRODUCTION China: World Economic and Manufacturing Centre Why Are Human Rights so Important for International Business? Chinese Legislation: Gap Between Theory and Practice p. 3 p. 4 p. 6 II. SPECIFIC ISSUES AND RECOMMENDATIONS 1. Freedom of Association, the Right to Form and Join Trade Unions, and Collective Bargaining 2. Working Conditions 3. Discrimination 4. Forced Labour 5. Forced Evictions 6. The Rights of Children 7. The Right to Freedom of Expression
Words: 12077 - Pages: 49
Poppy Puspita Rini Introduction Corruption in Indonesia is widespread and costly. Recently, corruption cases become a major on-going economics development sector issue. Indonesia’s Corruption Eradication Commission (Indonesian: Komisi Pemberantasan Korupsi) (abbreviated KPK) shows there has been a sharp increase in all enforcement activity, relating to the sector. Political organizations in economic sector continue
Words: 8080 - Pages: 33
Part 1 PA R T The Strategic Human Resource Management Model A human resource department helps organizations and their employees attain their goals. But it faces many challenges along the way. This chapter explores some of these challenges and outlines a strategic human resource management model upon which the rest of this book builds. The Strategic Human Resource Management Model Environmental Analysis Organizational Mission and Goals Analysis Analysis of Organizational Strengths
Words: 32978 - Pages: 132
Butterworth-Heinemann is an imprint of Elsevier Linacre House, Jordan Hill, Oxford OX2 8DP, UK 30 Corporate Drive, Suite 400, Burlington, MA 01803, USA First edition 2009 Copyright © 2009 Elsevier Ltd. All rights reserved No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means electronic, mechanical, photocopying, recording or otherwise without the prior written permission of the publisher Permissions may be sought directly from Elsevier’s
Words: 89973 - Pages: 360
Theories of Communication – MCM 511 VU LESSON 01 COMMUNICATION Defining communication Communication is seen as central to our everyday ideas about what makes life worth living. It is not surprising that academicians have attempted to unravel the secrets of the communication process. In this section of the study we will examine the theorizing and theories of this discipline of communication. To understand communication theory we need to understand the nature of communication. Nature of communication
Words: 67078 - Pages: 269
Metaphysics From Wikipedia, the free encyclopedia Jump to:navigation, search This article is about the branch of philosophy. For the work of Aristotle, see Metaphysics (Aristotle). |Philosophy | |[pic] | |Branches[show] | |Aesthetics | |Epistemology | |Ethics | |Logic
Words: 48829 - Pages: 196
One such set of applications are social networking sites (SNSs); the subject of a previous report for Acas by IES, which looked at their various implications for employment relations (Broughton et al 2011). Boyd and Ellison (2007) define SNSs as: “web-based services that allow individuals to (1) construct a public or semi-public profile
Words: 9270 - Pages: 38
Mentoring is the social foundation of research. The mentor has the opportunity to draw the best from the junior person by acting as an adviser, teacher, role model, motivator, and supportive advocate. Mentoring is an ideal way to pass ethical and professional values to others in the field. Institutions that pursue long-term development and growth must foster an encouraging, jointly supportive environment. A key element in that cultivation process is creating a mutually respectful relationship between
Words: 25741 - Pages: 103
