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  1. ISO 14001 Certification and Corporate Technological Innovation: Evidence from Chinese Firms.Wenlong He & Rui Shen - 2019 - Journal of Business Ethics 158 (1):97-117.
    While a growing body of literature has examined the link between green activities and firm innovation, little attention has been paid to the underlying mechanisms through which green activities take effect. This paper leverages the context of ISO 14001 certification among Chinese listed firms to investigate how the certification of environmental management system to ISO 14001 shapes corporate technological innovation. Drawing from the resource-based view and the resource management perspective, we argue that EMS certification to ISO 14001 facilitates corporate technological (...)
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  • Does GRI Sustainability Reporting Pay Off? An Empirical Investigation of Publicly Listed Firms in China.Lujie Chen, Fu Jia, Guido Orzes & Yang Yang - 2021 - Business and Society 60 (7):1738-1772.
    The Global Reporting Initiative (GRI) guidelines have emerged as an important instrument used by firms to structure the content of sustainability reporting (SR). This development has led to the question of whether the elaboration of GRI SR is beneficial to a firm’s financial performance. In this study, building on signaling theory, we carry out an empirical investigation of the impact of GRI SR on firm profitability and the factors moderating that impact. Drawing from the China Stock Market and Accounting Research (...)
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  • On the Value of Corporate Social Responsibility Disclosure: An Empirical Investigation of Corporate Bond Issues in China.Guangming Gong, Si Xu & Xun Gong - 2018 - Journal of Business Ethics 150 (1):227-258.
    We provide the first comprehensive and robust evidence on the relationship between CSR disclosure quality and the costs of corporate bonds in China. We find that firms with high CSR disclosure quality are associated with lower costs of corporate bonds. Our findings are robust to endogeneity issues arising from reverse causality, omitted variable bias, and the interdependencies between price and non-price terms. The negative relationship between CSR disclosure quality and the costs of corporate bonds is stronger in weak corporate governance (...)
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  • Business Ethics and Finance in Greater China: Synthesis and Future Directions in Sustainability, CSR, and Fraud.Douglas Cumming, Wenxuan Hou & Edward Lee - 2016 - Journal of Business Ethics 138 (4):601-626.
    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, (...)
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  • Valuation Effect of Emotionality in Corporate Philanthropy.Anh Dang & Trung Nguyen - 2020 - Journal of Business Ethics 173 (1):47-67.
    Despite receiving a great deal of research attention, the effect of corporate philanthropy on shareholder value remains inconclusive. To address this issue, the present paper examines emotionality as an important factor based on which investors infer about the firm’s motive as well as the beneficiary’s worthiness and react accordingly. Consistent with attribution theory, our event study shows that announcements with more emotional expressions are associated with higher cumulative abnormal stock returns and the effect is stronger when investor attention is greater. (...)
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  • Governance Structure and the Credibility Gap: Experimental Evidence on Family Businesses’ Sustainability Reporting.Josh Wei-Jun Hsueh - 2018 - Journal of Business Ethics 153 (2):547-568.
    This paper examines the success of corporate communication in voluntary sustainability reporting. Existing studies have focused on the perspective of the communicators but lack an understanding of the perspective of information recipients to clearly evaluate this interactive communication process. This paper looks at the issue of a credibility gap perceived by external stakeholders when they doubt the authenticity of communicated information due to the reporting company’s governance structure. The paper uses family businesses to exemplify the emergence of such a gap (...)
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