Financial reporting and moral sentiments
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DOI: 10.1016/j.jacceco.2021.101421
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- Radhika Lunawat & Timothy W. Shields & Gregory B. Waymire, 2020. "Financial Reporting and Moral Sentiments," Working Papers 20-40, Chapman University, Economic Science Institute.
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Cited by:
- Luminita Enache & Hila Fogel‐Yaari & Heather Li, 2022. "Signalling long‐term focus through textual emphasis on innovation: are firms putting their money where their mouth is?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(3), pages 3791-3836, September.
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More about this item
Keywords
Financial reporting; Blameworthy; Praiseworthy; Moral sentiments; Self-regulation;All these keywords.
JEL classification:
- C92 - Mathematical and Quantitative Methods - - Design of Experiments - - - Laboratory, Group Behavior
- D82 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Asymmetric and Private Information; Mechanism Design
- D91 - Microeconomics - - Micro-Based Behavioral Economics - - - Role and Effects of Psychological, Emotional, Social, and Cognitive Factors on Decision Making
- M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
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