Corporate codes of conduct: economic determinants and legal implications for independent auditors

Article Abstract:

A study of corporate codes of conduct indicates that such codes function as a form of self-regulation intended to reduce the costs of regulatory and legal action taken by stakeholders. As a result, a corporation's choice of codes will reflect its particular economic concerns and liabilities. Data is given comparing the content of corporations' codes to their pension plan, advertising budget, capital intensity, size, and leverage.

Noncommercial research organizations, Research, Ethical aspects, Corporations, Business ethics

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Whisper forecasts of quarterly earnings per share

Article Abstract:

Whispers, or unofficial earnings forecasts, are investigated and found to be more accurate than analyst forecasts from First Call. The claim that whispers are the true market forecast, along with returns differentials, are described, also.

Statistical Data Included, Models, Analysis, Profits, Earnings per share, Corporate profits, Income forecasting

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The effect of relative performance evaluation on earnings management: A game-theoretic approach

Article Abstract:

Relative performance evaluation and its effect on earnings management is discussed.

Methods, Accounting

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