FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W136212284> ?p ?o ?g. }

• W136212284 startingPage "99" @default.
• W136212284 abstract "I. INTRODUCTION Writing on the revolutionary and new approach to financial statement analysis is a difficult assignment as aptly pointed out by renowned applied financial (accounting) statisticians-cum-corporate finance experts, Lusk et al. (2008) (of the Wharton School: The University of Pennsylvania, U.S.A.) in their seminal paper relating to 'Idiosyncratic Risk': although most often social reaction to moral, dilemma is to increase regulation, monitoring and sanctions, we wish to offer the creative alternative offered by Professor M. R. Kumara Swamy's Idea of Ethical-Based Financial Statements ... This is a provocative idea (the first time that we have encountered such a revolutionary concept) in the sense that it is an attempt to use a moral or spiritual content for the development of financial statements (Lusk et al (2008). A close examination of the mottos of selected countries--U.S.A. (world's strongest democracy): God We Trust, NIGERIA (Africa's largest country): Unity & Faith; Peace & Progress, INDIA (world's largest democracy): Truth Alone Wins--in the context of Benjamin Franklin's (the founding father of American Management) 'Management Ethic' (2001) which constitutes. Individualism; Industry and Frugality; Experimentation and Honesty which is encoded in the cultural DNA that continues to shape the American management vis-a-vis other countries institutions and 'Character Ethic' which is based on the idea that human existence is governed by objective, fundamental principles to which people must conform for maximum effectiveness in life--runs contrary to the realities in present times where the highly relevant observations of Divine Sathya Sai Baba are pertinent to recall: When the manager follows the conscience, good results accrue; when the manager follows the vagaries of monkey mind, destructive consequences will follow ... we want a Government/ Institution which will make the people tread the path of truth and righteousness. GODMENT is the real Government (Prasanthinilayam). In the context of present day circumstances and developments, insolvency, bank and company failures; corruption; bribery; frauds like accounts manipulation, forging of letters of credit (LCs)/bankers' receipts (BRs), etc., have become the norms of present day business (Swamy, 2009). The human mind has a great ability to deceive itself and direct itself along predetermined channels. Among the numerous diseases prevailing in the world, the disease of greed has grown beyond bounds. There is no worse disease than this as aptly pointed out by His Holiness Pope BenedictXVI (2009): Profit is useful if it serves as a means towards an end ... once profit becomes the exclusive goal, if it is produced by improper means and without the common good as its ultimate end, it risks destroying wealth and creating poverty ... greed has brought about the worst economic downturn since the Great Depression. The economy needs ethics in order to function correctly--not any ethics, but an ethics which is people centred (2009). The subject, ethics: corporate business and government has, of late, assumed great significance in theory and practice--as encoded in customer service manual and employees rule book of organizations and as a teaching subject: course in educational institutions and organizations. This relates to almost all countries of the world--industrialized, developing countries and lately Russia and, in fact, the focus of the June 2, 2001 Congress of the Russian Association of Industrialists and Entrepreneurs held in Moscow, was on introduction of civilized rules (based on good ethics) for corporate governance in Russia (Mezentsev, 2001). II. CORRUPTION AND MORAL BANKRUPTCY Corruption is rampant throughout the world. Empirical research shows that basically there are two causes of corruption namely: greed and need. While needs can be met by reviewing pay packages, etc, no package can take care of the greed which has no end. …" @default.
• W136212284 created "2016-06-24" @default.
• W136212284 creator A5002486025 @default.
• W136212284 date "2014-01-01" @default.
• W136212284 modified "2023-09-26" @default.
• W136212284 title "Case Studies of Corporate Misgovernance: A New Approach to Financial Statement Analysis" @default.
• W136212284 cites W1486685574 @default.
• W136212284 cites W2480404296 @default.
• W136212284 cites W2604006582 @default.
• W136212284 cites W3123162477 @default.
• W136212284 hasPublicationYear "2014" @default.
• W136212284 type Work @default.
• W136212284 sameAs 136212284 @default.
• W136212284 citedByCount "1" @default.
• W136212284 countsByYear W1362122842014 @default.
• W136212284 crossrefType "journal-article" @default.
• W136212284 hasAuthorship W136212284A5002486025 @default.
• W136212284 hasConcept C119232533 @default.
• W136212284 hasConcept C138885662 @default.
• W136212284 hasConcept C144024400 @default.
• W136212284 hasConcept C162324750 @default.
• W136212284 hasConcept C166957645 @default.
• W136212284 hasConcept C17744445 @default.
• W136212284 hasConcept C187736073 @default.
• W136212284 hasConcept C199521495 @default.
• W136212284 hasConcept C199539241 @default.
• W136212284 hasConcept C2777293324 @default.
• W136212284 hasConcept C2779343474 @default.
• W136212284 hasConcept C2781027943 @default.
• W136212284 hasConcept C555826173 @default.
• W136212284 hasConcept C94625758 @default.
• W136212284 hasConcept C95124753 @default.
• W136212284 hasConcept C95457728 @default.
• W136212284 hasConceptScore W136212284C119232533 @default.
• W136212284 hasConceptScore W136212284C138885662 @default.
• W136212284 hasConceptScore W136212284C144024400 @default.
• W136212284 hasConceptScore W136212284C162324750 @default.
• W136212284 hasConceptScore W136212284C166957645 @default.
• W136212284 hasConceptScore W136212284C17744445 @default.
• W136212284 hasConceptScore W136212284C187736073 @default.
• W136212284 hasConceptScore W136212284C199521495 @default.
• W136212284 hasConceptScore W136212284C199539241 @default.
• W136212284 hasConceptScore W136212284C2777293324 @default.
• W136212284 hasConceptScore W136212284C2779343474 @default.
• W136212284 hasConceptScore W136212284C2781027943 @default.
• W136212284 hasConceptScore W136212284C555826173 @default.
• W136212284 hasConceptScore W136212284C94625758 @default.
• W136212284 hasConceptScore W136212284C95124753 @default.
• W136212284 hasConceptScore W136212284C95457728 @default.
• W136212284 hasIssue "1" @default.
• W136212284 hasLocation W1362122841 @default.
• W136212284 hasOpenAccess W136212284 @default.
• W136212284 hasPrimaryLocation W1362122841 @default.
• W136212284 hasRelatedWork W102706544 @default.
• W136212284 hasRelatedWork W1495477632 @default.
• W136212284 hasRelatedWork W1513314051 @default.
• W136212284 hasRelatedWork W1996037641 @default.
• W136212284 hasRelatedWork W2060086958 @default.
• W136212284 hasRelatedWork W2149186570 @default.
• W136212284 hasRelatedWork W2256762362 @default.
• W136212284 hasRelatedWork W2598647154 @default.
• W136212284 hasRelatedWork W2791091103 @default.
• W136212284 hasRelatedWork W2911323468 @default.
• W136212284 hasRelatedWork W2976603717 @default.
• W136212284 hasRelatedWork W3122231047 @default.
• W136212284 hasRelatedWork W3124372195 @default.
• W136212284 hasRelatedWork W3195611653 @default.
• W136212284 hasRelatedWork W614291269 @default.
• W136212284 hasRelatedWork W86585029 @default.
• W136212284 hasRelatedWork W2185106508 @default.
• W136212284 hasRelatedWork W2604773999 @default.
• W136212284 hasRelatedWork W2774643993 @default.
• W136212284 hasRelatedWork W3124340013 @default.
• W136212284 hasVolume "19" @default.
• W136212284 isParatext "false" @default.
• W136212284 isRetracted "false" @default.
• W136212284 magId "136212284" @default.
• W136212284 workType "article" @default.