Need an ethics paper, to relate to finance and business-related. Total Pages 5-7, body pages should be 4-page minimum.Syllabus attached. Also i started a draft, please use that if you can. Or start fresh, please try to keep the idea from draft.MG 770: Financial Statement Analysis
Instructor’s Name: Dr. Ambrose R. Jusu
INSTRUCTOR’S CONTACT INFORMATION:
COURSE INFORMATION:
Office:
[office location]
Office Hours:
[office hours]
Email:
ajusu@monroecollege.edu
Meeting Day(s):
Saturday and
Sunday
Meeting Time(s):
1:30 PM – 4:30
PM
Classroom: Main
Room 521
Credits:
Pre-requisite:
Phone:
[phone number]
Best way to communicate with professor: email
I.
3
None
WELCOME
Happy New Year and Welcome to MG 770
II. COURSE DESCRIPTION
This course explains the fundamentals of analyzing financial statements of the corporation
(and not-for-profit businesses). The analysis of financial statements is important in making business
decisions, allocating resources and accumulating individual wealth through investing directly or indirectly
in companies. It is also, given the recent economic events such as Enron, WorldCom, Bernard Madoff, and
Arthur Anderson. In addition, properly interpreting financial information is vital to the long-term wellbeing of the firm. This course will allow students to examine the implications of financial and accounting
conventions on the financial statement totals, and the various methods available for analyzing such
information.
III. PREREQUISITES
MG 670 Managerial Finance
MG 770-Course Outline- Winter 2020 rev
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IV. LEARNING OBJECTIVES
By the end of this course, students will be able to:






Identify and discuss different types of business analysis, including five groups of ration analysis
(Liquidity, Operating, Profitability, Solvency, Leverage) trend analysis, common-size and comparative
analysis.
Analyze the types of cash flow activities (Operating Activities, Financing Activities, and Investing
Activities) to identify how companies have performed in many cash inflows and outflows.
Discuss and explain the quality of financial reporting to make forecasting and planning of future
profitability and risk, and valuing business earning and book value data.
Interpret, analyze and evaluate business activities and relation to financial statements.
Explain the ethics (social responsibility context) of financial reporting, impact on the public, and
assessing a firm’s earning quality, and making accounting adjustment to eliminate management
biases.
Articulate the viewpoint of the internal and external users of the financial statement, whether that
is in the context of private equity, investment banking, asset management, securities analysis,
buyout firm, or a consultant/manager interested in using it to guide decision making.
V. TEACHING METHODOLOGY
This course will develop an understanding and encourage participation throughout the course by
employing case analysis, group discussions, technology-based instruction materials and instructor-led
lecture.
In addition to the student learning objectives the departmental objectives for this course, include the
following:
1. Self Confidence/Motivation: Provide a productive learning environment to inspire selfconfidence and self-motivation of students.
2. Exposure to Industry: Expose students to the jargon and tools used by managers.
3. Building Skills for Career Success: Provide exercises that will require students to use the
Internet, develop critical thinking skills, build team skills, research different careers, and improve
communication skills.
4. Selection and/or Reinforcement of Concentration: Assist MBA students in selecting a specific
area of concentration, and understanding the professional advantage of concentrations such as
Marketing, Health Care, Human Resources, Finance, Information Technology, Accounting,
Business Analytics, Supply Chain management, International Business, and/or continuing
required course work to fulfill the general electives requirements.
VI. FACULTY SPECIFIC POLICIES
[Optional section that would include information such as teaching philosophy, expectation of personal
conduct, classroom policies, etc.]
MG 770-Course Outline- Winter 2020 rev
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VII. COURSE MATERIALS
Required Text(s):
Author(s):
Edition:
Year:
ISBN:
Publisher:
Financial Reporting, Financial Statement Analysis & Valuation
Stickney
8th
978-1-285-19090-7
Cengage
Tools: All Students in online business classes are required to have a webcam, microphone and Microsoft
Office 2016 or 2019 (Word, Excel, PowerPoint, and Access). A copy of MS Office 2016 or 2019 can be
obtained from ‘My Monroe’ by logging in with your Monroe credentials and selecting eAcademy
Webstore from the Single Sign-On screen.
VIII. MONROE COLLEGE ATTENDANCE POLICY FOR GRADUATE LECTURE COURSES
Rationale
Central to the mission of Monroe College is the provision of career-focused higher education that prepares
a diverse student body for positions in a wide range of professional work settings. Our educational
approach is personal and hands-on. Interaction among students and faculty in our classrooms supports
the development of knowledge and skills for academic success and professional development. Therefore,
consistent attendance, punctuality, and active participation are highly valued. The practices and
guidelines outlined in this policy intend to support those values. Faculty and students are always welcome
to discuss the implementation of this policy in specific instances with Dr. Karenann Carty, Vice President
of Academic Affairs, at (646) 393-8772.
Documented Absences
The College understands that situations arise that may interfere with attendance and are beyond the
control of the student. These include, but are not limited to, medical emergencies for the student or
members of their family, an important legal obligation, military deployment, job-related obligations, or
the unfortunate passing of a loved one. In such cases, a student may provide timely documentation for
the related absence to the Office of Academic Affairs, which will review the circumstances and record the
absence as “documented” when warranted (denoted on the student’s attendance record with a “D”). The
student will be permitted and encouraged to make up any missed exams or assignments.
Sanctioned Absences
Occasionally, a student may miss a class because he or she is representing the College or their School at a
conference, an academic or athletic competition, or a co-curricular event. These valuable experiences
enhance student learning and achievement. In such cases, the Office of Academic Affairs records the
absence as “sanctioned” (denoted on the student’s attendance record with an “S”). The student will be
permitted and encouraged to make up any missed exams or assignments.
King Graduate School Attendance Guidelines
Students are expected to come to class on time and to attend all classes. More than two absences in this
course will result in the reduction of the student’s final grade by a full letter (for example from A to B).
MG 770-Course Outline- Winter 2020 rev
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Students who are absent more than four (4) times are encouraged to withdraw from the course. It is the
student’s responsibility to find out and make up any work missed due to absence. Late work will not be
accepted (no exceptions). Lateness is considered when a student comes to class after the 7-minute
tolerance period after the class has started (classes start at 6:30 pm sharp). Three consecutive or five
cumulative instances of tardiness are equivalent to an absence.
Lateness/Leaving Class Early
Students who arrive to class 7 minutes after the start time are recorded as late, and those who leave
before the class is dismissed are recorded as having left early. At the discretion of the professor, a certain
combination of lateness or early departures may be counted as an absence. The professor’s policy is stated
in the course syllabus.
ON-LINE ATTENDANCE POLICY:
Students will be considered present if they meet any of the following:
• Submission of an Assignment, Exam, or Project
• Participation in a Discussion Forum
• Participation in a Live Chat/Office Hour
IX. COURSE ASSESSMENT
FOR ONSITE SECTIONS:
CATEGORIES
Class Participation
Exams
Assignments
Ethics Paper
Final Exam
TOTAL
WEIGHTS
5%
30%
25%
10%
30%
100%
MONROE COLLEGE GRADUTE GRADING SCALE:
A
90-100
B+
85-89
B
80-84
C+
75-79
C
70-74
F
Less than 70
MG 770-Course Outline- Winter 2020 rev
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X.
TOPIC OUTLINE
TOPIC OUTLINE
Week
1
Topic
Overview of Financial Reporting,
Financial Statement Analysis, and
Valuation
Chap.
Reading(s) & Assignment(s) Due
1
Complete Assignment based on
this chapter through
Blackboard.
*Identify the Industry Economic
Characteristics and company
Strategies.
Discuss Ethics Paper due on
Week 12.
* Explain the Cash and Accrual Basis
* Access the Quality of Financial
Statement and Analyze Profitability
and Risk.
* Identify How to Prepare Forecasted
Financial Statement and Value the
Firm.
2
Asset and Liability Valuation and
Income Recognition
2
*Identify Asset and Liability Valuation
and Trade-Off; Historical Cost versus
Fair Value; Replacement Value;
Lower- Market-Value.
Complete Assignment based on
this chapter through
Blackboard.
1st Assignment Due
* Discuss the Income Recognition, and
Income Taxes.
3
Continuing Chapter 2
2
Complete Assignment based on
this chapter through
Blackboard.
4
Income Flows versus Cash Flows:
Understanding the Statement of Cash
Flows
3
Complete Assignment based on
this chapter through
Blackboard.
MG 770-Course Outline- Winter 2020 rev
Page 5 of 14
Objective
2nd Assignment Due
* Describe the Purchase of the
Statement of Cash Flows with Three
Activities (Operating, Investing, and
Financing).
* Identify the Relations among Net
Income Balance, Sheet, and Cash
Flows.
* Explain how to Prepare the
Statement of Cash Flows.
5
Profitability Analysis
4
* Describe Profitability Analysis
Based on Various Measures of
Income (Earnings Per Share, Dilutive
Earning Per Share, Common-size
Analysis, Percentage Change
Analysis).
Complete Assignment, based on
this chapter, through
Blackboard.
3rd Assignment Due
* Identify Return on Assets (ROA),
Disaggregating ROA.
* Identify Return on Common
Shareholders’ Equity (ROCE),
Disaggregating ROCE.
* Discuss the Benefit and Limitations
of Using Financial Statement Ratios.
6
Risk Analysis
5
* Analyzing Financial Flexibility by
Disaggregation ROCE (Current
Ratio, Quick ratio, Operating Cash
Flow to Current Liabilities Ratio,
Working Capital Turnover Ratios.
Complete Assignment, based on
this chapter, through
Blackboard.
4th Assignment Due
* Analyzing Long-Term Solvency
Risk Discuss the Benefit and
Limitations.
7
Financing Activities
* Identify Equity Financing
(Shareholders’ common Equity
MG 770-Course Outline- Winter 2020 rev
7
Complete Assignment, based on
this chapter, through
Blackboard.
Page 6 of 14
Issuance, Distributions to
shareholders, Dividend, Equity
issued
as Compensation, Stock option).
Review Midterm
5th Assignment Due
* Explain Net Income, Retained
Earning, Accumulated Other
Comprehensive Income and Reserve.
* Debt Financing (Long-Term Debt,
Transfers of Receivables).
* Define the Leases (Operating and
Capital Leases).
* Explain Calculation / Processing
to Convert the Operating and Capital
Leases.
* Analyzing Long-Term Solvency
Risk Discuss the Benefit and
Limitations.
8
Midterm
9
Investing Activities
* Explain the Choice Managers
Make to Allocate Acquisition
Costs.
Discuss Ethic Paper is due on
Week 12.
8
Complete Assignment, based on
this chapter, through
Blackboard.
* Identify the Relation Between the
Book Values and Market Values of
Long-Lived Assets (including the
Impairment of Intangible Assets,
Goodwill).
* Explain the Investment in Securities
(Preparing Consolidated Statements
at the Date of Acquisition,
Noncontrolling, Corporate
Acquisition and Income Taxes.
* Describe the Foreign Currency
translation.
MG 770-Course Outline- Winter 2020 rev
Page 7 of 14
10
Operating Activities
9
* Define the Revenue Recognition
* Explain the Expense Recognition
(Cost of Sale, SG & A Costs,
Operating Profit).
Complete Assignment, based on
this chapter, through
Blackboard.
6th Assignment Due
* Identify Pensions and other
Postretirement Benefit and Pensions
Calculation.
* Forecasted Future Transaction.
11
Forecasting Financial Statement
10
* Explain how to Preparing Financial
Statement Forecasts.
Discuss Ethic Paper is due on
Week 12.
* Define how to Project Revenues,
Operating Expenses, Operating
Assets and Liabilities on the Balance
Sheet, Cash Budget and Statement
of Cash Flows.
12
Valuation: Earning-Based Approaches
Complete Assignment, based on
this chapter, through
Blackboard.
7th Assignment Due
13
Ethic Paper Due
14
Final Review
* Define the Rationale for EarningsBased Value.
* Analyze the Residual Income
Valuation Model with Finite Horizon
Earning Forecast and Continuing
Value Computation
13
Valuation: Market-Based Approaches
* Explain Market-to-Book and Valueto-Book Ratios, Price and ValueEarnings Ratios.
14
Final Exam
MG 770-Course Outline- Winter 2020 rev
Final Exam
Page 8 of 14
Financial Statement Projection Template
Your Company Name
Income Statement
201X
201X
Revenue:
Gross Sales
Less: Sales Returns and Allowances
Net Sales
Less: Cost of Goods Sold:
Gross Profit (Loss)
Expenses:
Advertising
Amortization
Bad Debts
Bank Charges
Charitable Contributions
Commissions
Contract Labor
Credit Card Fees
Delivery Expenses
Depreciation
Dues and Subscriptions
Insurance
Interest
Maintenance and Repair
Miscellaneous
Office Expenses
Operating Supplies
Payroll Taxes
Permits and Licenses
Postage
Professional Fees
Property Taxes
Rent
Telephone
Travel
Utilities
Vehicle Expenses
Wages
Total Expenses
MG 770-Course Outline- Winter 2020 rev
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Earnings Before Income Tax (EBIT)
Net Income (Loss)
Your Business Name
Balance Sheet
Assets
Current Assets:
Cash
Accounts Receivable
Merchandise Inventory
Prepaid Expenses
Notes Receivable
Total Current Assets
20×1
20×1
Fixed Assets:
Vehicles
Less: Accumulated Depreciation
Book Value
Furniture and Fixtures
Less: Accumulated Depreciation
Book value
Equipment
Less: Accumulated Depreciation
Book Value
Buildings
Less: Accumulated Depreciation
Book Value
Land
Total Fixed Assets
Other Assets:
Goodwill
Total Other Assets
Total Assets
Liabilities and Capital
Current Liabilities:
Accounts Payable
Sales Taxes Payable
Payroll Taxes Payable
Accrued Wages Payable
Unearned Revenues
Short-Term Notes Payable
Short-Term Bank Loan Payable
MG 770-Course Outline- Winter 2020 rev
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Total Current Liabilities
Long-Term Liabilities:
Long-Term Notes Payable
Mortgage Payable
Total Long-Term Liabilities
Total Liabilities
Capital:
Owner’s Equity
Owner’s Withdraw
Net Profit
Total Capital
Total Liabilities and Capital
Your Business Name
Cash Budget
Beginning Cash Balance
Cash Inflows (Income):
Accts. Rec. Collections
Loan Proceeds
Sales & Receipts
Other:
Total Cash Inflows
Available Cash Balance
Cash Outflows (Expenses):
Advertising
Bank Service Charges
Credit Card Fees
Delivery
Health Insurance
Insurance
Interest
Inventory Purchases
Miscellaneous
Office
Payroll
Payroll Taxes
Professional Fees
Rent or Lease
Subscriptions & Dues
Supplies
Taxes & Licenses
Utilities & Telephone
Other:
MG 770-Course Outline- Winter 2020 rev
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Subtotal
Other Cash Out Flows:
Capital Purchases
Loan Principal
Owner’s Draw
Other:
Subtotal
Total Cash Outflows
Ending Cash Balance
XI. TERM PROJECT INSTRUCTIONS
XII. ACADEMIC SUPPORT:
Academic Center/Business Lab Requirement: Onsite students only. All onsite students are required to
familiarize themselves with the Academic Support services that are available to help with work in this
course.
Please visit either the Academic Center in New Rochelle or the School of Business and Accounting
Business Research Center in Ustin Hall (Bronx Campus). When you are there, speak with someone to
find out how the Center/Lab operates. What hours are they open? How do you meet with a tutor;
who are the tutors for your specific course, and anything else that you can think of.
You will be required to sit with a tutor to make any revisions to the term project that your professor
has suggested during the semester.
EXPERIENTIAL LEARNING COMPONENT:
In line with the vision of the School of Business and Accounting, one or more of the following
experiential learning opportunities will take place as part of this course:




A practitioner in the field of study will visit each course section for a presentation to share
current trends and best practices
Students will be involved in a hands-on opportunity to solve a business problem or to provide
practical advice to businesses in the community
Students will be invited on a field trip to a company relevant to their discipline for an
opportunity to experience the application of the theoretical concepts taught
A real-life, current case study will be presented to students and used as the basis for a term
project that involves analyzing the case and presenting their findings and recommendations
XIII. ACOMMODATIVE SERVICES:
Monroe College is accessible to students with disabilities and admits those students whose credentials
demonstrate they have the motivation and capabilities to successfully pursue their academic goals at the
college. All students with disabilities have access to a Coordinator of Services for Students with Disabilities
on each campus:
MG 770-Course Outline- Winter 2020 rev
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Bronx Campus:
New Rochelle Campus:
XIV.
Elizabeth Maybruch; emaybruch@monroecollege.edu
Saadia Del-Llano; sdelllano@monroecollege.edu
ACADEMIC INTEGRITY:
Monroe College is an academic community. Its fundamental purpose is the pursuit of knowledge in
preparation for a career and for life. Essential to the success of this educational mission is a commitment
to the principles of academic integrity. Every member of the college community is responsible for
upholding the highest standards of honesty at all times. Students, as members of the community, are also
responsible for adhering to the principles and spirit of the following Code of Academic and Scholarly
Integrity.
Students who violate the Code of Academic and Scholarly Integrity may be subject to a grade of “F” for
the work submitted, an “F” in the course, written reprimands in the student’s academic file, and
suspension and/or dismissal from the college.
Students are expected to be fully aware of the college’s requirements and expectations regarding
academic honesty and scholarly integrity. If a student is unsure whether his action(s) constitute a violation
of the Code of Academic and Scholarly Integrity, then it is that student’s responsibility to consult with the
instructor to clarify any ambiguities.
ACADEMIC DISHONESTY DEFINITIONS:
Activities that have the effect or intention of interfering with education, pursuit of knowledge, or fair
evaluation of a student’s performance are prohibited. Examples of such activities include, but are not
limited to, the following definitions:
A. CHEATING: Using or attempting to use unauthorized assistance, material, or study aids in
examinations or other academic work.
B. PLAGIARISM: Using the ideas, data, or language of another without specific or proper
acknowledgment.
C. FABRICATION: Submitting contrived or altered information in any academic exercise.
D. MULTIPLE SUBMISSIONS: Submitting, without prior permission, any work submitted to fulfill another
academic requirement at Monroe or any other institutions.
E. MISREPRESENTATION OF ACADEMIC RECORDS: Misrepresenting or tampering with or attempting to
tamper with any portion of a student’s transcripts or academic record, either before or after coming
to Monroe College.
F. FACILITATING ACADEMIC DISHONESTY: Knowingly helping or attempting to help another violate any
provision of the Code.
G. UNFAIR ADVANTAGE: Attempting to gain unauthorized advantage over fellow students in an
academic exercise.
XV. STUDENT EVALUATIONS OF COURSE AND INSTRUCTOR:
Monroe College students have an important voice in the academic community and an obligation to give
an honest assessment of their instruction and coursework. As an expectation of every course, students
will complete an anonymous, online course evaluation questionnaire. By doing so, students provide
information used to enhance the relevance of the course content and effectiveness of the instruction you
MG 770-Course Outline- Winter 2020 rev
Page 13 of 14
experienced. The course evaluation period will be announced by the Academic Office during the course
of the semester.
PROPER CONDUCT OF STUDENTS IN AN INTERNET CLASS AND ON THE INTERNET:
Students will observe proper conduct following the rules specified by Monroe College. Please observe
courtesy and avoid the use of inflammatory language. Be respectful of the rights of others who you
share space with in the Internet. Be mindful of the privacy of others and do not send unsolicited
messages. Any use of inflammatory and disrespectful language and placement or inclusion of topics or
discussions which do not belong with the course topic will be deleted. Any inappropriate conduct by
students directed at the instructor, classmates or staff will be subject to the same rules and conditions
imposed by the College to all Monroe College students.
XVI. FINAL EXAM POLICY:
All final exams are expected to be taken according to the final exam schedule for the semester and all
students should plan their vacations/travel plans accordingly. Only unexpected circumstances that arise
resulting in extreme hardship will be considered on a case-by-case basis in determining a student’s
eligibility for a final exam makeup. Preplanned vacations, travel arrangements, lateness, forgetfulness
are not acceptable reasons to grant permission.
Students who wish to take the final exam on a different date/time, must complete a ‘final exam
makeup’ form (available in the academic office) along with supporting documentation to the School
Dean for approval. Missing a final exam will result in zero credit and no automatic makeup will be
granted.
DISCOVER ACBSP:
The Accreditation Council for Business Schools and Programs (ACBSP) is a leading
specialized accreditation body for business education supporting, celebrating, and
rewarding teaching excellence. The association embraces the virtues of teaching
excellence and emphasizes to students that it is essential to learn.
ACBSP accredits business, accounting, and business-related programs at the
associate, baccalaureate, master, and doctorate degree levels worldwide.
Recognized by the Council for Higher Education Accreditation (CHEA) in 2001 and
again in 2011, ACBSP was the first to offer specialized business accreditation at all
degree levels.
MG 770-Course Outline- Winter 2020 rev
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Running Head: ETHICS PAPER
Ethics Paper: Ethical Issue in Finance and Business
MG:770 Financial Statement Analysis
1
ETHICS PAPER
2
Ethics in accounting are worried about how to settle on great and good decisions as to the
planning, introduction and divulgence of money related data. During the 1990s and 2000s, a
progression of money related detailing outrages carried this issue into the cutting edge. Knowing
a portion of the issues exhibited in accounting ethics can assist you with guaranteeing that you
are thinking about a portion of the suggestions for the moves that you make with your own
business.
Most accounting outrages in the course of the most recent two decades have fixated on
false money related announcing. Fake budgetary announcing is the error of the fiscal reports by
organization the board. As a rule, this is done with the goal of deluding financial specialists and
keeping up the organization’s offer cost.
While the impacts of deluding money related detailing may support the organization’s
stock cost temporarily, there are quite often sick impacts over the long haul. This transient
spotlight on organization finances is here and there known as myopic management. Senior level
official may charge a family supper to the organization as an operational expense.
Simultaneously, a line-level generation representative may bring home office supplies for
individual use. In the two cases, misappropriation of benefits has happened.
As a subtopic of false money related revealing, exposure infringement are mistakes of
moral oversight. While purposefully recording exchanges in a way that isn’t as per sound
accounting standards is viewed as false monetary announcing, the inability to uncover data to
speculators that could adjust their perspectives about putting resources into the organization
could be viewed as deceitful money related detailing, too. Organization officials must walk an
almost negligible difference; it is significant for the board to ensure the organization’s exclusive
ETHICS PAPER
data. Nonetheless, if this data identifies with a critical occasion, it may not be moral to keep this
data from the financial specialists.
Punishments for infringement of accounting ethics laws have expanded significantly
since the section of the Sarbanes-Oxley Act of 2002. This enactment takes into account
unforgiving punishments for controlling budgetary records, annihilating data, meddling with an
examination and gives legitimate assurance to informants. Likewise, CEOs can be held
criminally obligated for the distorting of their organization. On the off chance that accounting
ethics wasn’t a significant thought previously, the higher stakes gave by the Sarbanes-Oxley Act
have certainly raised the stakes.
Organizations with a solid moral character will in general keep up a higher level of
partner fulfillment, emphatically impacting the money related consequences of the organization,
as per the Ethical Investment Research Service. On the other hand, absence of individual and
expert ethics can prompt negative budgetary outcomes, as of late prove by the breakdown of
Wall Street firms. Dangerous credits and sketchy strategic policies put many banking and
protection firms in a problematic position. Guaranteeing moral conduct at your organization can
help improve your organization’s monetary presentation.
3
4
ETHICS PAPER
Reference
5 Biggest Ethical Issues Facing Businesses. (2019, December 3). Retrieved from
https://www.floridatechonline.com/blog/business/the-5-biggest-ethical-issues-facingbusinesses/
Cussen, M. P. (2020, January 29). Ethical Issues For Financial Advisors. Retrieved from
https://www.investopedia.com/articles/financialcareers/08/ethics-for-advisors.asp
Money Instructor. (n.d.). Retrieved from
https://www.moneyinstructor.com/doc/ethicalfinance.asp
Santa Clara University. (n.d.). Ethical Issues in the Financial Services Industry. Retrieved from
https://www.scu.edu/ethics/focus-areas/business-ethics/resources/ethical-issues-in-thefinancial-services-industry/
Yakowicz, W. (2015, December 23). The 8 Most Outrageous Business Scandals of 2015.
Retrieved from https://www.inc.com/will-yakowicz/biggest-big-business-fails-of2015.html
10 big corporate scandals of 2018. (2018, December 21). Retrieved from
https://finance.yahoo.com/news/10-big-corporate-scandals-2018-184157192.html
Five unethical companies. (2019, May 20). Retrieved from
https://www.ethicalconsumer.org/retailers/five-unethical-companies
(n.d.). Retrieved from
https://www.sec.gov/Archives/edgar/data/1297401/000119312510037874/dex14.htm

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