Switch to: References

Add citations

You must login to add citations.
  1. The Effects of Women on Corporate Boards on Firm Value, Financial Performance, and Ethical and Social Compliance.Helena Isidro & Márcia Sobral - 2015 - Journal of Business Ethics 132 (1):1-19.
    The European Commission has recently proposed the introduction of legally binding quotas for women on corporate boards of European companies. This proposal has put the spotlight on the question of whether increasing female representation on the board brings economic benefits to the firm. In order to shed light on the issue, this study investigates the direct and indirect effects of women on the board on firm value. We use a simultaneous equation model to estimate the effects of women on the (...)
    Download  
     
    Export citation  
     
    Bookmark   19 citations  
  • The Relationship Between Corporate Social Responsibility and Earnings Management: An Exploratory Study. [REVIEW]Yongtao Hong & Margaret L. Andersen - 2011 - Journal of Business Ethics 104 (4):461-471.
    In this article, we explore the relationship between corporate social responsibility (CSR) and earnings management (EM). Our CSR index, using KLD data, incorporates information from the following issue areas: the community, corporate governance, diversity, the product, employee relations, the environment, and human rights. Results show that more socially responsible firms have higher quality accruals and less activity-based EM, both of which impact financial reporting quality.
    Download  
     
    Export citation  
     
    Bookmark   17 citations  
  • How Ethical are Managers’ Goodwill Impairment Decisions in Spanish-Listed Firms?Begoña Giner & Francisca Pardo - 2015 - Journal of Business Ethics 132 (1):21-40.
    This article provides an analysis of the ethical behavior of managers making goodwill impairment decisions following the adoption of the International Financial Reporting Standard 3 on Business Combinations. Replacing the systematic amortization of goodwill with the impairment-only approach has been a highly controversial step. Although the aim of IFRS 3 was to provide users with more value-relevant information regarding the underlying economics of the business, it has been criticized for the potential earnings management inherent in impairment testing. This study is (...)
    Download  
     
    Export citation  
     
    Bookmark   1 citation  
  • Does Corporate Governance Influence Earnings Management in Latin American Markets?Jesus Sáenz González & Emma García-Meca - 2014 - Journal of Business Ethics 121 (3):419-440.
    Although US and European research has documented improvement in earnings quality associated with corporate governance characteristics, the situation in Latin America is questionable, given the business environment in which firms operate, which is characterized by controlling family ownership and weak legal protection. The purpose of this study is to examine the relation between the internal mechanisms of Corporate Governance and Earnings Management measured by discretionary accrual. We use a sample of listed Latin American non-financial companies from the period 2006–2009. Our (...)
    Download  
     
    Export citation  
     
    Bookmark   5 citations  
  • Mutual Fund Activism and Market Regulation During the Pre-IFRS Period: The Case of Earnings Informativeness in China from an Ethical Perspective.Shujun Ding, Chunxin Jia & Zhenyu Wu - 2016 - Journal of Business Ethics 138 (4):765-785.
    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 (...)
    Download  
     
    Export citation  
     
    Bookmark   2 citations  
  • Contaminated Heart: Does Air Pollution Harm Business Ethics? Evidence from Earnings Manipulation.Charles H. Cho, Zhongwei Huang, Siyi Liu & Daoguang Yang - 2021 - Journal of Business Ethics 177 (1):151-172.
    We investigate whether air pollution harms business ethics from the perspective of earnings manipulation, which exerts a real effect on the economy and social welfare. Using a large sample and a comprehensive air quality index in China, we find that firms located in cities with more severe air pollution exhibit higher levels of discretionary accruals and are more likely to restate their financial statements, consistent with exposure to air pollution leading to more earnings manipulation. We further provide causal evidence using (...)
    Download  
     
    Export citation  
     
    Bookmark   1 citation  
  • Are Demographic Attributes and Firm Characteristics Drivers of Gender Diversity? Investigating Women’s Positions on French Boards of Directors.Mehdi Nekhili & Hayette Gatfaoui - 2013 - Journal of Business Ethics 118 (2):227-249.
    In this article, we examine the factors determining the representation of women on boards of directors by considering three main questions. The first question deals with the relationship between characteristics of ownership and governance on one side, and female directorship on the other. The second major question concerns the demographic attributes of women directors, such as nationality, foreign experience, educational level, business expertise, and connections to external sources. The third important question refers to women in senior positions on French boards (...)
    Download  
     
    Export citation  
     
    Bookmark   15 citations  
  • Board Diversity and Corporate Social Disclosure: Evidence from Vietnam.Trang Cam Hoang, Indra Abeysekera & Shiguang Ma - 2018 - Journal of Business Ethics 151 (3):833-852.
    Debates around sound corporate governance propose board diversity as a key attribute to sufficiently challenge executive management for stakeholder engagement. This study contributes to this debate by empirically investigating the effect of board diversity on corporate social disclosure of Vietnamese listed firms. The study finds a significantly positive effect of diversity-in-boards on CSD while diversity-of-boards has no effect on CSD. The results contribute by showing that a single theoretical approach can provide an adequate explanation for board diversity. The study contributes (...)
    Download  
     
    Export citation  
     
    Bookmark   5 citations  
  • Impact of Corporate Culture on Environmental Performance.Mabel D. Costa & Solomon Opare - forthcoming - Journal of Business Ethics:1-32.
    We examine the impact of corporate culture on environmental performance using a sample of 7199 firm-year observations over the period of 2002–2018. We find that stronger corporate culture improves environmental performance, measured by the amount of toxic chemical release (TCR). Our result is both statistically and economically significant. We also show that cultural norms of innovation, quality and teamwork as well as a technology-oriented corporate culture have a greater impact on enhancing environmental performance. Further analyses show that managerial competence and (...)
    Download  
     
    Export citation  
     
    Bookmark  
  • Changes in the Covalence Ethical Quote, Financial Performance and Financial Reporting Quality.Fayez A. Elayan, Jingyu Li, Zhefeng Frank Liu, Thomas O. Meyer & Sandra Felton - 2016 - Journal of Business Ethics 134 (3):369-395.
    We examine the equity valuation effect of press releases of upgrades or downgrades reflected in the Covalence Ethical Quote, an index ranking the ethical performance of multinational firms. The index is updated quarterly and is comprehensive enough to include 45 criteria reflecting working conditions, impact of product, impact of production, and company institutional impact. Thus, it captures many dimensions of firms’ ethical performance that are not accounted for in previous research. Our research encompasses a joint test of the value relevance (...)
    Download  
     
    Export citation  
     
    Bookmark   3 citations  
  • Religion and the Method of Earnings Management: Evidence from China.Guilong Cai, Wenfei Li & Zhenyang Tang - 2020 - Journal of Business Ethics 161 (1):71-90.
    Previous studies argue that religious firms are more ethical and thus engage less in accrual earnings management. At odds with the ethical view, we use a sample of Chinese listed firms and show that firms in religious regions use more real earnings management. We postulate that besides ethics, religion also proxies for risk aversion, which motivates firms to substitute accrual earnings management with real earnings management. Consistent with this view, we show that the positive association between religiosity and real earnings (...)
    Download  
     
    Export citation  
     
    Bookmark   6 citations  
  • Appointing Women to Boards: Is There a Cultural Bias?Amalia Carrasco, Claude Francoeur, Réal Labelle, Joaquina Laffarga & Emiliano Ruiz-Barbadillo - 2015 - Journal of Business Ethics 129 (2):429-444.
    Companies that are serious about corporate governance and business ethics are turning their attention to gender diversity at the most senior levels of business . Board gender diversity has been the subject of several studies carried out by international organizations such as Catalyst , the World Economic Forum , and the European Board Diversity Analysis . They all lead to reports confirming the overall relatively low proportion of women on boards and the slow pace at which more women are being (...)
    Download  
     
    Export citation  
     
    Bookmark   12 citations  
  • An Integrational Framework of Organizational Moral Development, Legitimacy, and Corporate Responsibility: A Longitudinal, Intersectoral Analysis of Citizenship Reports.Gabriella Lewis, Sergio Palacios & Marcus A. Valenzuela - 2016 - Business and Society Review 121 (4):593-623.
    In this article, we outline a unique conceptual framework connecting legitimacy types (Suchman, 1995), theories of corporate responsibility (Brummer, 1991), and levels of organizational moral development based on Kohlberg's (1971) moral development stages. In addition, based on Global Reporting Initiative (GRI) categories, we found empirical support for our framework, by content analyzing Fortune 500 corporate citizenship reports from four different industries (i.e., chemicals, motor vehicle/auto parts, pharmaceutical, and utilities), at three data points (i.e., 2002, 2007, and 2012). Our analysis indicates (...)
    Download  
     
    Export citation  
     
    Bookmark