TONE AT THE TOP refers to how an organization's leadership creates the tone at the top - an ethical (or unethical) atmosphere in the workplace. Management's tone has a trickle-down effect on employees. If top managers uphold ethics and integrity so will employees. But if upper management appears unconcerned with ethics and focuses solely on the bottom line, employees will be more prone to commit fraud and feel that ethical conduct isn't a priority. In short, employees will follow the examples of their bosses
ABNORMAL RETURNS is the difference between the actual return and that is expected to result from market movements (normal return).
JOINT VENTURE is a venture by a partnership or conglomerate designed to share risk or expertise. See also VENTURE.
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