- Submit
-
Browse
- All Categories
- Metaphysics and Epistemology
- Value Theory
- Science, Logic, and Mathematics
- Science, Logic, and Mathematics
- Logic and Philosophy of Logic
- Philosophy of Biology
- Philosophy of Cognitive Science
- Philosophy of Computing and Information
- Philosophy of Mathematics
- Philosophy of Physical Science
- Philosophy of Social Science
- Philosophy of Probability
- General Philosophy of Science
- Philosophy of Science, Misc
- History of Western Philosophy
- Philosophical Traditions
- Philosophy, Misc
- Other Academic Areas
- More
Switch to: References
Citations of:
Add citations
You must login to add citations.
|
|
|
This study investigates the antecedents of human rights infringements by emerging market firms. We used fuzzy set qualitative comparative analysis to examine HRIs in 245 firms based in eight emerging markets, between 2003 and 2012. Our findings disclose three equifinal configurations of high levels of HRIs, all involving EFs that have expanded to a high number of foreign markets: large, old, low performing state-owned enterprises operating in high quality institutions’ home and host markets, small, young, over-performing EFs operating in low (...) |
|
|
This study investigates the relation between CEO compensation and corporate fraud in China. We document a significantly negative correlation between CEO compensation and corporate fraud using data on publicly traded firms between 2005 and 2010. Our findings are consistent with the hypothesis that firms penalize CEOs for fraud by lowering their pay. We also find that CEO compensation is lower in firms that commit more severe frauds. Panel data fixed effects and propensity score methods are used to demonstrate these effects. (...) |
|
|
We investigate two under-explored factors in mitigating the risk of corporate fraud and regulatory enforcement against fraud, namely institutional investors and political connections. The role of institutional investors in the effective monitoring of a firm’s management is well established in the literature. We further observe that firms that have a large proportion of their shares held by institutional investors have a lower incidence of enforcement actions against corporate fraud. The importance of political connections for enterprises, whether in a developed market (...) |
|
|
This paper investigates the emerging effect of mutual fund involvement on the agency problem between majority and minority shareholders during the pre-IFRS period in China indicated by earnings informativeness from an ethical perspective. We find that the presence of mutual fund hampers earnings informativeness implying that mutual funds in general, at their early stage in China, are not yet capable of serving as an effective monitor. This finding is in sharp contrast to the role of institutional investors in mature markets (...) |
|
|
This study focuses on a traditional business ethics question and aims to use advanced techniques to improve the performance of corporate fraud prediction. Based on the GONE framework, we adopt the machine learning model to predict the occurrence of corporate fraud in China. We first identify a comprehensive set of fraud-related variables and organize them into each category (i.e., Greed, Opportunity, Need, and Exposure) of the GONE framework. Among the six machine learning models tested, the Random Forest (RF) model outperforms (...) |
|
|
What drives managerial perks? The commonly accepted view of perks suggests that they are a misuse of firm resources for managers’ private benefit, and thus perk consumption is unethical. However, an alternative view argues that perks can motivate managers to work hard and thus add to the value of the firm : from this perspective, perk consumption is an ethical form of behavior. The fundamental difference between the two positions has critical implications for practice, and this article tests these competing (...) |
|
|
This paper explores how managers’ and supervisors’ equity incentives impact the likelihood of committing corporate fraud in Chinese-listed firms. Previous research has shown that corporate fraud in China is a widespread phenomenon and has severe consequences for affected firms and executives. However, our understanding of the reasons that fraud is committed in a Chinese setting has been very limited thus far. This is an increasingly important topic, because corporate governance is rapidly changing in China, and it is unclear whether adopting (...) |
|
|
We examine the dynamics between enforcement actions and the responses from both the board of directors and supervisory boards amid China's governance reform. Rather than examining determinants of fraudulent activities, we investigate, after enforcement actions are imposed, whether the board of directors and supervisory boards react differently, and whether their different reactions play a role in preventing future occurrences of frauds. We find that both boards react to enforcement actions, but only the responses from the board of directors help us (...) |
|
|
We investigate the regulatory sanctions imposed on independent directors for their firms’ financial frauds in China. These regulatory sanctions are prima-facie evidence of significant lapses in business ethics. During the period 2003–2010, 302-person-time independent directors were penalized by the regulator, and the two stock exchanges. We find that the independent directors with accounting experiences are more likely to be penalized by the CSRC, though they do not suffer more severe penalties than do the other sanctioned independent directors. We also find (...) |
|
|
Following the financial crisis and recent recession, the center of gravity of global economic growth and competitiveness is shifting toward emerging economies. As a leading and increasingly influential emerging economy, China is currently attracting the attention of academics, practitioners, and policy makers. There has been an increase in research interest in and publications on issues relating to China within high-quality international academic journals. We therefore organized a special issue conference in conjunction with the Journal of Business Ethics in Lhasa, Tibet, (...) |
|
|
This paper examines the relationship between performance persistence and corporate governance. We document systematic differences in performance persistence across listed companies in China during 2001–2011, and empirically demonstrate that firms with better corporate governance show higher performance persistence. The results are robust over both the short and long terms. We also find that performance persistence is an important factor in refinancing, and it can lower companies’ costs of borrowing. Overall, our findings offer important implications for business ethics, as we demonstrate (...) |
|
|
Addressing organizational wrongdoing (OW) is crucial for sustainable development. However, there seems to be a lack of structured analysis of this concept within the realm of the UN Sustainable Development Goals (UN SDGs). This study aims to map the economic, business, and management literature on OW in relation to the SDGs using metadata extracted from 374 journal articles indexed in the Web of Science database for the period 2000–2023. This study highlights the need for a more systematic approach to understanding (...) |
|
|
This paper examines the effectiveness of public enforcement by studying the effects of regulatory intervention to curb tunneling through intercorporate loans in China. Specifically, we explore whether public enforcement efforts in 2006 resulted in less tunneling, and ultimately in increased performance for tunneling firms. We show that tunneling is among the dominant factors increasing the likelihood of becoming blacklisted. We also find that firms’ tunneling mechanisms decreased significantly after the regulatory shock, and that their performance increased significantly compared to non-tunneling (...) |
PhilPapers logo by Andrea Andrews and Meghan Driscoll.
This site uses cookies and Google Analytics (see our terms & conditions for details regarding the privacy implications). Use of this site is subject to terms & conditions.
All rights reserved by The PhilPapers Foundation
Server: philpapers-web-6f9648bdd6-7dxtf uwo