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- Title
Norm-Based Behavior and Corporate Malpractice.
- Authors
Duran, Miguel A.
- Abstract
The article examines the laissez-faire and scandalous elements of corporate behavior and the norms surrounding business malpractice. The author evaluates deregulation, spontaneous norms, liberalization policies, shareholders, pro forma statements, and misbehavior. The author identifies multiple ways of acting which incorporate accounting deception, and evaluates Enron's financial issues in terms of the norm-based crisis. Forecasting the probability of crises requires endogenous destabilization analysis of accounting legislation.
- Subjects
ACCOUNTING laws; SCANDALS; BEHAVIORAL assessment; ACCOUNTING malpractice; PRO forma statements (Accounting); ENDOGENOUS growth (Economics); POLITICAL stability; ECONOMICS
- Publication
Journal of Economic Issues (Association for Evolutionary Economics), 2007, Vol 41, Issue 1, p221
- ISSN
0021-3624
- Publication type
Article
- DOI
10.1080/00213624.2007.11507002