Business Ethics in Canada
Earnings management has attracted many accounting researchers. Recent empirical research has shown that earnings management behavior can have a behavioral and psychological origin. The purpose of this paper is to study the effect of positive and negative emotions on opportunistic and efficient earnings management. This is an applied research .The instrumentation for data collection includes Belski questionnaire (2008) to measure the individuals' desire for efficient earning management and Panas questionnaire(1988) to measure the positive and negative emotions of individuals. The statistical population consisted of graduate and Ph.D. students in Accounting and Financial Management in 2017, which was used to determine the sample size from the Cochran formula by assuming an unknown statistical society. Out of 300 distributed questionnaires, 225 valid questionnaires were received for analysis. To analyze the data obtained, multiple regressions were used. The results of the research show that there is a significant relationship between positive emotion and efficient earnings management, as well as between negative emotion and opportunistic earnings management. However, there was no significant relationship between negative emotion and efficient earnings management and also between positive emotion and opportunistic earning management. In other words, positive emotions and feelings lead to positive financial decisions and increase the wealth of shareholders and vice versa, negative emotions lead to negative and inefficient financial decisions in to the personal interests of management.
In recent years, the business ethics literature has exploded in both volume and importance. Because of the sheer volume and diversity of this literature, a review article was deemed necessary to provide focus and clarity to the area. The present paper reviews the literature on business ethics with a special focus in marketing ethics. The literature is divided into normative and empirical sections, with more emphasis given to the latter. Even though the majority of the articles deal with the American reality, most of the knowledge gained is easily transferable to other nations.
The aim of this paper is to critically evaluate the thesis that ethics counselors constitute a new priesthood in the pejorative sense of this term. In defense of the thesis, an account is given of the diverse variety of fundamental ideas about ethics or morality. The underlying argument is simply that there is such a diversity of opinion about so many fundamental issues that most ethical appraisals, especially in committees, are probably very shallow and barely warranted. Following this negative work, an attempt is made to try to find some positive benefits from the work of ethics counselors. Some potential benefits are identified, but there is a need for empirical research in order to construct a more persuasive case for such work. In the penultimate section of the paper I addressed some of my own second thoughts about the discussion and some provocative suggestions that friends gave me about earlier drafts.
Some might argue it is unnecessary to specify a particular nation-state when speaking about business ethics. While Canadian history makes the discussion of business ethics somewhat culture-specific, the Canadian future may include the erosion of such specificities through free-trade agreements, information highways, and a globalized economy that diminishes the importance of national boundaries and the strength of autonomous nation-states.
An important dimension of moral progress relates to expansion of the moral community. Globalisation, especially international trade, provides one means of exchanging values and principals as well as goods and services. This paper examines gender and ethical challenges faced by women business owners engaged in exporting. It documents the types of ethical challenges they face and compares such challenges with those described in earlier work. The most frequently cited ethical issues were associated with gender and equity. Bribery was not a significant issue. The paper also documents the strategies the women business owners employed to resolve the ethical and gender issues they encountered. It is found that the strategies are in accord with those advanced by other researchers. Owners used both organisational integrity and legal compliance strategies to address ethical issues.
Environmental ethics research pays much attention to the rights of individuals, future generations, and nonhuman stakeholders to have a clean environment. Moral condemnation is directed at polluters for violation of stakeholder rights. However, little consideration is given in the research literature to those who are harmed by well-intended progressive environmental legislation. This article addresses the moral entitlements of small, remote resource-based communities not to be harmed by environmental legislation that results in the elimination of the major employer that economically sustains them. It is argued that these communities are morally entitled to the best attempt by a government to mitigate the harm or compensate for it. The article shows how a government can go beyond compensation to form collaborative public-private partnerships to promote strategically viable future directions for communities.
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