This research aims to study the impact of professional ethics on promoting quality of financial reporting. The statistical population in this study includes 440 listed companies in Tehran Stock Exchange (TSE) in 2010. Using Krejcie and Morgan's table for determining sample size, 205 companies were selected as the statistical sample and a 24-item questionnaire was designed to study professional ethics and qualitative characteristics of financial reporting based on code of ethics of International Federation of Accountants (IFAC) and qualitative characteristics of financial reporting of International Accounting Standards Board (IASB), then the questionnaires were distributed among the financial managers of companies. For testing the hypothesis, relevant statistical tests such as the Spearman's correlation coefficient and other required tests were used. The data collected was analyzed using the SPSS statistical package. The results pointed to statistically significant relationship between professional ethics and quality of financial reporting.
{"title":"The Impact of Professional Ethics on Financial Reporting Quality","authors":"Mahdi Mahdavikhou, M. Khotanlou","doi":"10.2139/ssrn.2092579","DOIUrl":"https://doi.org/10.2139/ssrn.2092579","url":null,"abstract":"This research aims to study the impact of professional ethics on promoting quality of financial reporting. The statistical population in this study includes 440 listed companies in Tehran Stock Exchange (TSE) in 2010. Using Krejcie and Morgan's table for determining sample size, 205 companies were selected as the statistical sample and a 24-item questionnaire was designed to study professional ethics and qualitative characteristics of financial reporting based on code of ethics of International Federation of Accountants (IFAC) and qualitative characteristics of financial reporting of International Accounting Standards Board (IASB), then the questionnaires were distributed among the financial managers of companies. For testing the hypothesis, relevant statistical tests such as the Spearman's correlation coefficient and other required tests were used. The data collected was analyzed using the SPSS statistical package. The results pointed to statistically significant relationship between professional ethics and quality of financial reporting.","PeriodicalId":170236,"journal":{"name":"POL: Moral & Ethical Practices (Topic)","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127704404","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Business decisions consider alternatives and make choices to further strategic business goals. Measures of business success are likely to be financial, including profit, revenue, sales, market share, cost of production, quality of products, innovative product development. Ethical decisions make choices among right and wrong outcomes or processes. Assessment of ethical choices may or may not be easily quantified, including consideration of positive and negative consequences, moral principles, and fair process. Inevitably, then, business-ethics decisions will involve multiple decision criteria. When these criteria conflict there will be dilemmas that may be difficult to resolve. Sometimes ethical business decisions will be profitable, sometimes ethical business decisions will be more costly than less ethical alternatives and therefore be less profitable. Multicriteria analysis tools are designed for such decision dilemmas, yet responsibility inheres to the people who must choose. Conclusions are drawn for algorithmic decision tools.
{"title":"Business. Ethics. Inevitable Dilemmas of Multicriteria Decisions.","authors":"E. Cahn","doi":"10.2139/ssrn.3710189","DOIUrl":"https://doi.org/10.2139/ssrn.3710189","url":null,"abstract":"Business decisions consider alternatives and make choices to further strategic business goals. Measures of business success are likely to be financial, including profit, revenue, sales, market share, cost of production, quality of products, innovative product development. Ethical decisions make choices among right and wrong outcomes or processes. Assessment of ethical choices may or may not be easily quantified, including consideration of positive and negative consequences, moral principles, and fair process. Inevitably, then, business-ethics decisions will involve multiple decision criteria. When these criteria conflict there will be dilemmas that may be difficult to resolve. Sometimes ethical business decisions will be profitable, sometimes ethical business decisions will be more costly than less ethical alternatives and therefore be less profitable. Multicriteria analysis tools are designed for such decision dilemmas, yet responsibility inheres to the people who must choose. Conclusions are drawn for algorithmic decision tools.","PeriodicalId":170236,"journal":{"name":"POL: Moral & Ethical Practices (Topic)","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132527538","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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