The Effect of Cognitive Moral Development on Honesty in Managerial Reporting
The Effect of Cognitive Moral Development on Honesty in Managerial Reporting
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Publisher
Dordrecht: Springer
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Language
English
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Publisher
Dordrecht: Springer
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Scope and Contents
Contents
This study examines whether truth-telling in the form of honest reporting is associated with cognitive moral development. Conventional agency theory assumes that people are self-interested and willing to tell a lie to increase their personal payoffs, while recent empirical evidence shows that some people give up monetary rewards to tell the truth (...
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Full title
The Effect of Cognitive Moral Development on Honesty in Managerial Reporting
Authors, Artists and Contributors
Author / Creator
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TN_cdi_proquest_journals_1948918138
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/TN_cdi_proquest_journals_1948918138
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ISSN
0167-4544
E-ISSN
1573-0697
DOI
10.1007/s10551-015-2834-7