Each of the Following Is a Common Ethical Guideline Suggested

question 171

Multiple Choice

Each of the following is a common ethical guideline suggested by the American Psychological Association EXCEPT __________

• A) data remain confidential.
• B) participants may be deceived about the true nature and intent of the research in which they are participating.
• C) researchers are not required to report the findings of their research in an appropriate forum.
• D) deception must be justified.

Recognize the components and calculation of stockholders' equity under both International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (GAAP).

Identify and explain the comprehensive income and its components.

Discuss the implications of convertible securities and stock options on earnings per share.

Understand the reporting requirements for earnings per share, including the impact of extraordinary items and if-converted method vs. treasury stock method.

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Definitions:

Emotionally Stable

The characteristic of being calm, not easily upset, and able to manage stress effectively.

Big Five Traits

A model that describes personality based on five broad dimensions: openness to experience, conscientiousness, extraversion, agreeableness, and neuroticism.

Interactional Psychology

A study of how individual differences interact with the environment and how this affects behavior.

Situation

The context or set of circumstances surrounding and affecting an event, decision, or action.