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According to James Moor, taking "the ethical point of view" means
Financial Statements
Papers that summarize a corporation's financial status, featuring the balance sheet, income statement, and cash flow statement.
Common Shares
Equity securities that represent ownership in a corporation, providing voting rights and a portion of profits through dividends.
Generally Accepted Accounting Principles
The common set of accounting principles, standards, and procedures that companies use to compile their financial statements in the U.S.
Comparability Problems
Issues that arise when attempting to compare financial information due to differences in accounting policies or standards.
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