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  1. Time is of the Essence!: Retired Independent Directors’ Contributions to Board Effectiveness.Pamela Brandes, Ravi Dharwadkar, Jonathan F. Ross & Linna Shi - forthcoming - Journal of Business Ethics:1-27.
    Institutional investors, policy makers, and researchers have advocated for greater director independence in hopes of improving corporate governance and discouraging unethical behaviors such as corporate frauds, accounting irregularities, and other organizational failures. However, increasing demands upon directors and sitting CEOs, as well as constraints on the number of boards on which they can serve, has resulted in a dramatic increase in the use of retired independent directors. Compared to other directors with full-time job demands, we argue that RIDs have lesser (...)
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  • Contaminated Heart: Does Air Pollution Harm Business Ethics? Evidence From Earnings Manipulation.Charles H. Cho, Zhongwei Huang, Siyi Liu & Daoguang Yang - forthcoming - Journal of Business Ethics:1-22.
    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 (...)
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  • Does State Community Benefits Regulation Influence Charity Care and Operational Efficiency in U.S. Non-Profit Hospitals?Melvin A. Lamboy-Ruiz, James N. Cannon & Olena V. Watanabe - 2019 - Journal of Business Ethics 158 (2):441-465.
    Using a comprehensive sample of U.S. non-profit hospitals from 2011 to 2015, we examine the effects of state community benefits regulation on the amount of charity care provided by and the operational efficiency of U.S. non-profit hospitals. First, we document that, under such regulations, non-profit hospitals provide more charity care and less compensated care as a proportion of net revenue. We infer from these findings that CBR has the potential to increase both non-profit hospitals’ amount of charity care and their (...)
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