Switch to: References

Add citations

You must login to add citations.
  1. Social Trust and Corporate Misconduct: Evidence from China.Wang Dong, Hongling Han, Yun Ke & Kam C. Chan - 2018 - Journal of Business Ethics 151 (2):539-562.
    We study whether greater social trust is associated with a lower incidence of corporate misconduct. Both social norm and network theory suggest that social trust can affect managerial behavior and reduce the likelihood of misconduct behavior. Consistent with this prediction, we find that social trust is negatively associated with corporate misconduct behavior. Moreover, we show that, when media coverage is higher, the negative relation between social trust and corporate misconduct behavior is more pronounced. Further analyses suggest that social trust can (...)
    Download  
     
    Export citation  
     
    Bookmark   10 citations  
  • Local Social Environment, Firm Tax Policy, and Firm Characteristics.Ziqi Gao, Louise Yi Lu & Yangxin Yu - 2019 - Journal of Business Ethics 158 (2):487-506.
    This study examines the conditions under which local social environments are likely to influence corporate tax behavior. Using a social capital index at the county level, we find that on average, social capital reduces firms’ aggressive tax avoidance behavior. The impact of social capital on corporate tax avoidance is weaker when managers are under excessive pressure to meet earnings targets, during the periods of financial constraints, and when managers are incentivized to undertake risk. We further find that corporate tax avoidance (...)
    Download  
     
    Export citation  
     
    Bookmark   3 citations  
  • Financial Reports and Social Capital.Anand Jha - 2019 - Journal of Business Ethics 155 (2):567-596.
    I examine social capital’s impact on financial reports. Based on the social capital literature, I predict that the quality of the financial reports is higher when a firm is headquartered in a region with high social capital. Consistent with this prediction, I find that the firms that are headquartered in this type of region in the USA have a lower probability of committing fraud by misrepresenting financial information. Further, I find that the firms in regions with high social capital have (...)
    Download  
     
    Export citation  
     
    Bookmark   9 citations