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Design and Validation of a Novel New Instrument for Measuring the Effect of Moral Intensity on Accountants’ Propensity to Manage Earnings

Jeanette Ng (), Gregory White (), Alina Lee () and Andreas Moneta

Journal of Business Ethics, 2009, vol. 84, issue 3, 367-387

Keywords: ethics; earnings management; moral intensity; factor analysis; survey instrument; hotel industry (search for similar items in EconPapers)
Date: 2009
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Citations: View citations in EconPapers (2)

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DOI: 10.1007/s10551-008-9714-3

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