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  1. Missing Analyst Forecasts and Corporate Fraud: Evidence from China.Liuyang Ren, Xi Zhong & Liangyong Wan - 2022 - Journal of Business Ethics 181 (1):171-194.
    The relationship between analysts' forecasts and corporate fraud is a vital theoretical and practical question that needs to be clarified. Based on a strict distinction between negative performance gaps relative to analyst forecasts (negative forecast gaps hereinafter) and analyst coverage, this study investigates the influence of analyst forecasts on corporate fraud from a panoramic perspective. Using panel data on listed companies in China from 2008 to 2019, we find that short-term performance pressure caused by negative forecast gaps is significantly positively (...)
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  • Leader Narcissism Predicts Malicious Envy and Supervisor-Targeted Counterproductive Work Behavior: Evidence from Field and Experimental Research.Susanne Braun, Nilüfer Aydin, Dieter Frey & Claudia Peus - 2018 - Journal of Business Ethics 151 (3):725-741.
    Building on the emotion-centered model of voluntary work behavior, this research tests the relations between leader narcissism, followers’ malicious and benign envy, and supervisor-targeted counterproductive work behavior. Results across five studies, two experimental studies, and two field surveys indicate that leader narcissism relates positively to followers’ negative emotions, which in turn mediates the positive relation between leader narcissism and supervisor-targeted CWB. Proposed negative relations between leader narcissism and positive emotions were only partly supported. Our findings advance the understanding of envy (...)
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  • 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 (...)
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