메뉴 건너뛰기




Volumn 93, Issue 2, 2010, Pages 335-353

Ethics, diversity management, and financial reporting quality

Author keywords

Diversity; Diversity management; Earnings management; Earnings quality; Ethics; Financial reporting quality; Governance

Indexed keywords


EID: 77951978117     PISSN: 01674544     EISSN: 15730697     Source Type: Journal    
DOI: 10.1007/s10551-009-0225-7     Document Type: Article
Times cited : (132)

References (70)
  • 3
    • 0001425833 scopus 로고
    • Gender Differences in Proclivity for Unethical Behaviour
    • Betz, M., L. O'Connell and J. M. Shepard: 1989, 'Gender differences in proclivity for unethical behaviour', Journal of Business Ethics 8 (5), 321-324.
    • (1989) Journal of Business Ethics , vol.8 , Issue.5 , pp. 321-324
    • Betz, M.1    O'Connell, L.2    Shepard, J.M.3
  • 4
    • 41449103666 scopus 로고    scopus 로고
    • Accounting Discretion, Corporate Governance and Firm Performance
    • (Summer)
    • Bowen, R. M., S. Rajgopal and M. Venkatachalam: 2008, 'Accounting Discretion, Corporate Governance and Firm Performance', Contemporary Accounting Research 25(Summer), 351-405.
    • (2008) Contemporary Accounting Research , vol.25 , pp. 351-405
    • Bowen, R.M.1    Rajgopal, S.2    Venkatachalam, M.3
  • 5
    • 0002684917 scopus 로고
    • The Dangerous Morality of Managing Earnings
    • Bruns, W. J. Jr. and K. A. Merchant: 1990, 'The dangerous morality of managing earnings', Management Accounting 72 (2), 22-25.
    • (1990) Management Accounting , vol.72 , Issue.2 , pp. 22-25
    • Bruns Jr., W.J.1    Merchant, K.A.2
  • 7
    • 0032116927 scopus 로고    scopus 로고
    • The Influence of Institutional Investors on Myopic R&D Investment Behaviour
    • Bushee, B.: 1998, 'The influence of institutional investors on myopic R& D investment behaviour', The Accounting Review 73 (3), 305-333.
    • (1998) The Accounting Review , vol.73 , Issue.3 , pp. 305-333
    • Bushee, B.1
  • 8
    • 0037217438 scopus 로고    scopus 로고
    • Open Versus Closed Conference Calls: The Determinants and Effects of Broadening Access to Disclosure
    • Bushee, B. J., D. A. Matsumoto and G. S. Miller: 2003, 'Open Versus Closed Conference Calls: The Determinants and Effects of Broadening Access to Disclosure', Journal of Accounting and Economics 34(1), 149-180.
    • (2003) Journal of Accounting and Economics , vol.34 , Issue.1 , pp. 149-180
    • Bushee, B.J.1    Matsumoto, D.A.2    Miller, G.S.3
  • 10
    • 84932126970 scopus 로고    scopus 로고
    • Corporate Governance, Board Diversity and Firm Value
    • Carter, D. A., B. J. Simkins and W. G. Simpson: 2003, 'Corporate governance, board diversity and firm value', The Financial Review 38, 33-53.
    • (2003) The Financial Review , vol.38 , pp. 33-53
    • Carter, D.A.1    Simkins, B.J.2    Simpson, W.G.3
  • 11
    • 77949379579 scopus 로고    scopus 로고
    • La loi canadienne sur l'équité en matière d'emploi et les femmes: Crier « Victoire » ou crier « Au loup... » ?
    • Chagnon, R., L. Lamarche and F. Tougas: 2004,'La loi canadienne sur l'équité en matière d'emploi et les femmes: Crier «Victoire»ou crier «Au loup...»?', CJWL/RFD 16, 318-341.
    • (2004) Cjwl/Rfd , vol.16 , pp. 318-341
    • Chagnon, R.1    Lamarche, L.2    Tougas, F.3
  • 12
    • 0345821654 scopus 로고    scopus 로고
    • Evidence that Management Discussion and Analysis (MD&A) is a Part of a Firm's Overall Disclosure Package
    • Clarkson, P. M., J. L. Kao and G. D. Richardson: 1999, 'Evidence that Management Discussion and Analysis (MD& A) is a Part of a Firm's Overall Disclosure Package', Contemporary Accounting Research 16(1), 111-134.
    • (1999) Contemporary Accounting Research , vol.16 , Issue.1 , pp. 111-134
    • Clarkson, P.M.1    Kao, J.L.2    Richardson, G.D.3
  • 13
    • 0442297933 scopus 로고    scopus 로고
    • Student Perceptions of Earnings Management: The Effects of National Origin and Gender
    • Clikeman, P. M., M. A. Geiger and B. T. O'Connell: 2001, 'Student perceptions of earnings management: The effects of national origin and gender', Teaching Business Ethics 5 (4), 389-410.
    • (2001) Teaching Business Ethics , vol.5 , Issue.4 , pp. 389-410
    • Clikeman, P.M.1    Geiger, M.A.2    O'Connell, B.T.3
  • 14
    • 0007122510 scopus 로고    scopus 로고
    • The Effect of Gender and Academic Discipline Diversity on the Ethical Evaluations, Ethical Intentions and Ethical Orientation of Potential Public Accounting Recruits
    • Cohen, J. R., L. W. Pant and D. J. Sharp: 1998, 'The effect of gender and academic discipline diversity on the ethical evaluations, ethical intentions and ethical orientation of potential public accounting recruits', Accounting Horizons 12 (3), 250-270.
    • (1998) Accounting Horizons , vol.12 , Issue.3 , pp. 250-270
    • Cohen, J.R.1    Pant, L.W.2    Sharp, D.J.3
  • 15
    • 0002859205 scopus 로고
    • The Multicultural Organization
    • Cox, T.: 1991, 'The multicultural organization', Academy of Management Executive 5(2), 34-47.
    • (1991) Academy of Management Executive , vol.5 , Issue.2 , pp. 34-47
    • Cox, T.1
  • 16
    • 77951975374 scopus 로고    scopus 로고
    • Public Law and Legal Theory Working Paper 38(Spring) (University of San Diego School of Law)
    • Dallas, L. L.: 2002, 'The New Managerialism and Diversity on Corporate Boards of Directors', Public Law and Legal Theory Working Paper 38(Spring) (University of San Diego School of Law), p. 30, http://ssrn. com/abstract_id=313425.
    • (2002) The New Managerialism and Diversity on Corporate Boards of Directors , pp. 30
    • Dallas, L.L.1
  • 19
    • 84993067533 scopus 로고
    • Earnings Management and Corporate Ownership Structure: An Examination of Extraordinary Item Reporting
    • Finance and Accounting20
    • Dempsy, S., H. Hunt and N. Schroeder: 1993, 'Earnings Management and Corporate Ownership Structure: An Examination of Extraordinary Item Reporting', Journal of Business, Finance and Accounting20, 479-500.
    • (1993) Journal of Business , pp. 479-500
    • Dempsy, S.1    Hunt, H.2    Schroeder, N.3
  • 22
    • 77951978760 scopus 로고    scopus 로고
    • Gender Differences in Financial Reporting Decision-Making: Evidence from Accounting Conservatism
    • Reno, Nevada 2009 FMA
    • Francis, B., I. Hasan, J. C. Park and Q. Wu: 2009, 'Gender Differences in Financial Reporting Decision-Making: Evidence from Accounting Conservatism', 2009 FMA Annual Meeting Program, October 21-24, Reno, Nevada.
    • (2009) Annual Meeting Program , pp. 21-24
    • Francis, B.1    Hasan, I.2    Park, J.C.3    Wu, Q.4
  • 26
    • 84990397028 scopus 로고    scopus 로고
    • Corporate Signaling with Dividends, Stock Repurchases, and Accounting Disclosures: An Empirical Study
    • Gelb, D.: 2000, 'Corporate Signaling with Dividends, Stock Repurchases, and Accounting Disclosures: An Empirical Study', Journal of Accounting, Auditing & Finance 15(2), 99-120.
    • (2000) Journal of Accounting, Auditing & Finance , vol.15 , Issue.2 , pp. 99-120
    • Gelb, D.1
  • 27
    • 0002178159 scopus 로고    scopus 로고
    • Diversity Management, a New Organisational Paradigm
    • Gilbert, J., B. Stead and J. Ivancevich: 1999, 'Diversity Management, a new organisational paradigm', Journal of Business Ethics 21(1), 61-76.
    • (1999) Journal of Business Ethics , vol.21 , Issue.1 , pp. 61-76
    • Gilbert, J.1    Stead, B.2    Ivancevich, J.3
  • 28
    • 0002451619 scopus 로고    scopus 로고
    • A Market-Based Evaluation of Discretionary Accrual Models
    • Guay, W. R., S. P. Kothari and R. L. Watts: 1996, 'A Market-Based Evaluation of Discretionary Accrual Models', Journal of Accounting Research 34 (Supplement), 83-105.
    • (1996) Journal of Accounting Research , vol.34 , Issue.SUPPL. , pp. 83-105
    • Guay, W.R.1    Kothari, S.P.2    Watts, R.L.3
  • 29
    • 77951975636 scopus 로고    scopus 로고
    • Do female directors enhance corporate board monitoring
    • Working paper, The Hong Kong Polytechnic University
    • Gul, F. A., B. Srinidhi and J. Tsui: 2007, 'Do female directors enhance corporate board monitoring? Some evidence from earnings quality', Working paper, The Hong Kong Polytechnic University.
    • (2007) Some Evidence from Earnings Quality
    • Gul, F.A.1    Srinidhi, B.2    Tsui, J.3
  • 31
    • 46549101724 scopus 로고
    • The Effect of Bonus Scheme on Accounting Decisions
    • Healy, P. M.: 1985, 'The effect of bonus scheme on accounting decisions', Journal of Accounting and Economics 7, 85-107.
    • (1985) Journal of Accounting and Economics , vol.7 , pp. 85-107
    • Healy, P.M.1
  • 32
    • 0035530720 scopus 로고    scopus 로고
    • The Association Between Auditor Litigation and Abnormal Accruals
    • Heninger, W. G.: 2001, 'The association between auditor litigation and abnormal accruals', TheAccounting Review 76 (1), 111-126.
    • (2001) The Accounting Review , vol.76 , Issue.1 , pp. 111-126
    • Heninger, W.G.1
  • 34
    • 0002271427 scopus 로고    scopus 로고
    • Are Women Conservative Investors? Gender Differences in Participant-Directed Pension Investments
    • M. G. Gordon, O. S. Mitchell, and M. M. Twinney (Eds.), Philadelphia: University of Pennsylvania Press
    • Hinz, R. P., D. D. McCarthy and J. A. Turner: 1997, 'Are women conservative investors? Gender differences in participant-directed pension investments', In Positioning Pensions for the Twenty-first Century, edited by M. G. Gordon, O. S. Mitchell and M. M. Twinney (University of Pennsylvania Press, Philadelphia), 91-103.
    • (1997) Positioning Pensions for the Twenty-First Century , pp. 91-103
    • Hinz, R.P.1    McCarthy, D.D.2    Turner, J.A.3
  • 38
    • 33644698468 scopus 로고    scopus 로고
    • Financial Reporting Transparency and Earnings Management
    • Hunton, J. E., R. Libby and C. L. Mazza: 2006, 'Financial reporting transparency and earnings management', The Accounting Review 81 (1), 135-158.
    • (2006) The Accounting Review , vol.81 , Issue.1 , pp. 135-158
    • Hunton, J.E.1    Libby, R.2    Mazza, C.L.3
  • 39
    • 77951976657 scopus 로고    scopus 로고
    • International Labour Office: 2006, 'High Performance Work Research Project Case Studies', Available at http://www. ilo. org/public/english/employment/skills/workplace/case/case_toc. htm.
    • (2006) High Performance Work Research Project Case Studies
  • 40
    • 3943106100 scopus 로고    scopus 로고
    • The Reputation Effects of Earnings Management in the Internal Labor Market
    • Kaplan, S. E. and S. P. Ravenscroft: 2004, 'The reputation effects of earnings management in the internal labor market'. Business Ethics Quarterly 14 (3), 453-478.
    • (2004) Business Ethics Quarterly , vol.14 , Issue.3 , pp. 453-478
    • Kaplan, S.E.1    Ravenscroft, S.P.2
  • 41
    • 0033463501 scopus 로고    scopus 로고
    • On the Association Between Voluntary Disclosure and Earnings Management
    • Kasznik, R.: 1999, 'On the association between voluntary disclosure and earnings management', Journal of Accounting Research 37 (1), 57-81.
    • (1999) Journal of Accounting Research , vol.37 , Issue.1 , pp. 57-81
    • Kasznik, R.1
  • 42
    • 84986133623 scopus 로고    scopus 로고
    • Gender Influences in Decision- Making Processes in Top Management Teams
    • Klenke, K.: 2003, 'Gender influences in decision-making processes in top management teams', Management Decision 41 (10), 1024-1034.
    • (2003) Management Decision , vol.41 , Issue.10 , pp. 1024-1034
    • Klenke, K.1
  • 44
    • 38349180534 scopus 로고    scopus 로고
    • Getting to the Bottom Line: An exploration of Gender and Earnings Quality
    • Krishnan, G. V. and L. M. Parsons: 2008, 'Getting to the Bottom Line: An exploration of Gender and Earnings Quality', Journal of Business Ethics 78, 65-76.
    • (2008) Journal of Business Ethics , vol.78 , pp. 65-76
    • Krishnan, G.V.1    Parsons, L.M.2
  • 45
    • 0034340958 scopus 로고    scopus 로고
    • Added Benefits: The Link Between Work-Life Benefits and Organisational Citizenship Behaviour
    • Lambert, S. J.: 2000, 'Added benefits: the link between work-life benefits and organisational citizenship behaviour', Academy of Management Journal 43(5), 801-815.
    • (2000) Academy of Management Journal , vol.43 , Issue.5 , pp. 801-815
    • Lambert, S.J.1
  • 46
    • 0030305317 scopus 로고
    • Corporate Disclosure Policy and Analyst Behavior
    • Lang, M. H. and R. J. Lundholm: 1993, 'Corporate Disclosure Policy and Analyst Behavior', The Accounting Review 71 (4), 467-492.
    • (1993) The Accounting Review , vol.71 , Issue.4 , pp. 467-492
    • Lang, M.H.1    Lundholm, R.J.2
  • 48
    • 24944570002 scopus 로고    scopus 로고
    • Oxford, UK: Oxford University Press
    • Mallin, C. A.: 2004, Corporate Governance (Oxford University Press, Oxford, OX, UK).
    • (2004) Corporate Governance
    • Mallin, C.A.1
  • 49
    • 33749340374 scopus 로고    scopus 로고
    • Les sociétés françaises cotées gèrent-elles leurs chiffres comptables afin d'éviter les pertes et les baisses de résultats
    • Mard, Y. : 2004, 'Les sociétés françaises cotées gèrent-elles leurs chiffres comptables afin d'éviter les pertes et les baisses de résultats', Comptabilité Contrôle Audit 10(2), 73-98.
    • (2004) Comptabilité Contrôle Audit , vol.10 , Issue.2 , pp. 73-98
    • Mard, Y.1
  • 50
    • 0030163253 scopus 로고    scopus 로고
    • Gender and Ethical Orientation: A Test of Gender and Occupational Socialization Theories
    • Mason, E. S. and P. E. Mudrack: 1996, 'Gender and ethical orientation: A test of gender and occupational socialization theories', Journal of Business Ethics 15 (6), 599-604.
    • (1996) Journal of Business Ethics , vol.15 , Issue.6 , pp. 599-604
    • Mason, E.S.1    Mudrack, P.E.2
  • 51
    • 0032219948 scopus 로고    scopus 로고
    • Strategic Culture Change: The Door to Achieving High Performance and Inclusion
    • Miller, F. A.: 1998, 'Strategic culture change: the door to achieving high performance and inclusion', Public Personnel Management 27(2), 151-160.
    • (1998) Public Personnel Management , vol.27 , Issue.2 , pp. 151-160
    • Miller, F.A.1
  • 52
    • 34548432337 scopus 로고    scopus 로고
    • Are IPOs Priced Differently Based upon Gender?
    • Mohan, N. J., C. R. Chen: 2004, 'Are IPOs Priced Differently Based upon Gender?', Journal of Behavioral Finance 5, 57-65.
    • (2004) Journal of Behavioral Finance , vol.5 , pp. 57-65
    • Mohan, N.J.1    Chen, C.R.2
  • 53
    • 0004115527 scopus 로고    scopus 로고
    • 3rd edn., Malden, MA: Blackwell Publishing Ltd
    • Monks, R. A. G. and N. Minow: 2004, Corporate Governance, Third Edition (Blackwell Publishing Ltd, Malden, MA).
    • (2004) Corporate Governance
    • Monks, R.A.G.1    Minow, N.2
  • 54
    • 69549117553 scopus 로고    scopus 로고
    • Corporate Governance and the Quality of Accounting Earnings: A Canadian Perspective
    • Niu F. F.: 2006, 'Corporate governance and the quality of accounting earnings: a Canadian perspective', International Journal of Managerial Finance 2(4), 302-327.
    • (2006) International Journal of Managerial Finance , vol.2 , Issue.4 , pp. 302-327
    • Niu, F.F.1
  • 56
    • 1642320607 scopus 로고    scopus 로고
    • Board Composition and Earnings Management in Canada
    • Park, Y. W. and H. H. Shin: 2004, 'Board composition and earnings management in Canada', Journal of Corporate Finance 10, 431-457.
    • (2004) Journal of Corporate Finance , vol.10 , pp. 431-457
    • Park, Y.W.1    Shin, H.H.2
  • 58
    • 0031280680 scopus 로고    scopus 로고
    • Gender Differences in Risk Behaviour in Financial Decision-Making: An Experimental Analysis
    • Powell, M. and D. Ansic.: 1997, 'Gender differences in risk behaviour in financial decision-making: An experimental analysis', Journal of Economic Psychology 18 (6), 605-628.
    • (1997) Journal of Economic Psychology , vol.18 , Issue.6 , pp. 605-628
    • Powell, M.1    Ansic, D.2
  • 59
    • 0000119773 scopus 로고
    • A Conceptual Model of Corporate Moral Development
    • Reidenbach, R. E. and D. P. Robin: 1991, 'A Conceptual Model of Corporate Moral Development', Journal of Business Ethics 10 (4), 273-284.
    • (1991) Journal of Business Ethics , vol.10 , Issue.4 , pp. 273-284
    • Reidenbach, R.E.1    Robin, D.P.2
  • 60
    • 33646359524 scopus 로고    scopus 로고
    • The Impact of Corporate Social Responsibility on the Informativeness of Earnings and Accounting Choices
    • Riahi-Belkaoui, A.: 2003, 'The impact of corporate social responsibility on the informativeness of earnings and accounting choices', Advances in Environmental Accounting and Management 2, 121-136.
    • (2003) Advances in Environmental Accounting and Management , vol.2 , pp. 121-136
    • Riahi-Belkaoui, A.1
  • 61
    • 0011632199 scopus 로고
    • Asset Allocation and Individual Risk Aversion
    • (November/December)
    • Riley, W. B. and K. V. Chow: 1992, 'Asset Allocation and Individual Risk Aversion', Financial Analyst Journal 48(November/December), 32-37.
    • (1992) Financial Analyst Journal , pp. 32-37
    • Riley, W.B.1    Chow, K.V.2
  • 63
    • 0003760897 scopus 로고    scopus 로고
    • Gender Differences in the Allocation of Assets in Retirement Savings Plans
    • Sunden, A. E. and B. J. Surette: 1998, 'Gender Differences in the Allocation of Assets in Retirement Savings Plans', The American Economic Review 88(2), 207-211.
    • (1998) The American Economic Review , vol.88 , Issue.2 , pp. 207-211
    • Sunden, A.E.1    Surette, B.J.2
  • 65
    • 0003011518 scopus 로고
    • Managing Diversity: A Conceptual Framework
    • S. E. Jackson (Ed.), New York: Guilford
    • Thomas, R.: 1992, 'Managing diversity: A conceptual framework', In S. E Jackson (Ed.), Diversity in the Workplace: Human ResourcesTnitiatives (Guilford, New York), 13-35.
    • (1992) Diversity in the Workplace: Human Resources Initiatives , pp. 13-35
    • Thomas, R.1
  • 68
    • 2542456977 scopus 로고
    • Managerial Ownership, Accounting Choices, and Informativeness of Earnings
    • Warfield, T. D., J. J. Wild and K. L. Wild: 1995, 'Managerial ownership, accounting choices, and informativeness of earnings', Journal of Accounting and Economics 20(1), 61-91.
    • (1995) Journal of Accounting and Economics , vol.20 , Issue.1 , pp. 61-91
    • Warfield, T.D.1    Wild, J.J.2    Wild, K.L.3
  • 70
    • 0001524136 scopus 로고
    • An Income Strategy Approach to the Positive Theory of Accounting Standard Setting/Choice
    • Zmijewski, M. and R. Hagerman: 1981, 'An income strategy approach to the positive theory of accounting standard setting/choice', Journal of Accounting and Economics 3, 129-149.
    • (1981) Journal of Accounting and Economics , vol.3 , pp. 129-149
    • Zmijewski, M.1    Hagerman, R.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.