Search results for 'Thomas J. Frecka' (try it on Scholar)

  1. Thomas J. Frecka (2008). Ethical Issues in Financial Reporting: Is Intentional Structuring of Lease Contracts to Avoid Capitalization Unethical? [REVIEW] Journal of Business Ethics 80 (1):45 - 59.score: 870.0
    Under present accounting rules, lessees frequently structure contracts for leased assets, in situations where they enjoy benefits similar to outright ownership, in a way that keeps both the leased assets and related liabilities off their books. This method of accounting creates off-balance sheet financing and is called operating lease accounting. The paper debates the ethicality of intentionally structuring lease contracts to avoid disclosing leased asset and liability amounts and describes the “slippery slope” of rule-based accounting for synthetic leases and special (...)
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  2. Margot Cleveland, Christopher M. Favo, Thomas J. Frecka & Charles L. Owens (2009). Trends in the International Fight Against Bribery and Corruption. Journal of Business Ethics 90 (2):199 - 244.score: 870.0
    Over the past decade, we have witnessed some early signs of progress in the battle against international bribery and corruption, a problem that throughout the history of commerce had previously been ignored. We present a model that we then use to assess progress in reducing bribery. The model components include both hard law and soft law legislation components and enforcement and compliance components. We begin by summarizing the literature that convincingly argues that bribery is an immoral and unethical practice and (...)
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  3. Margot Cleveland, Christopher M. Favo, Thomas J. Frecka & Charles L. Owens (forthcoming). Trends in the International Fight Against Bribery and Corruption. Journal of Business Ethics.score: 87.0
    Over the past decade, we have witnessed some early signs of progress in the battle against international bribery and corruption, a problem that throughout the history of commerce had previously been ignored. We present a model that we then use to assess progress in reducing bribery. The model components include both hard law and soft law legislation components and enforcement and compliance components. We begin by summarizing the literature that convincingly argues that bribery is an immoral and unethical practice and (...)
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