Switch to: References

Add citations

You must login to add citations.
  1. The Deliberate Engagement of Narcissistic CEOs in Earnings Management.Frerich Buchholz, Kerstin Lopatta & Karen Maas - forthcoming - Journal of Business Ethics:1-24.
    Corroborating upper echelons theory, this study picks up the notion that narcissistic chief executive officers take advantage of accounting choices to enhance their firms’—and inherently their own—personal track records. Using a set of 15 indicators, reflecting the narcissistic trait of 1126 CEOs for the period 1992 to 2012, we find evidence of highly narcissistic CEOs engaging in accrual-based earnings management. In contrast to prior research, the results show evidence not only for income-increasing but also for income-decreasing ABEM. This indicates that (...)
    Direct download (2 more)  
     
    Export citation  
     
    Bookmark  
  • She’-E-O Compensation Gap: A Role Congruity View.Joyce C. Wang, Lívia Markóczy, Sunny Li Sun & Mike W. Peng - forthcoming - Journal of Business Ethics:1-16.
    Is there a compensation gap between female CEOs and male CEOs? If so, are there mechanisms to mitigate the compensation gap? Extending role congruity theory, we argue that the perception mismatch between the female gender role and the leadership role may lead to lower compensation to female CEOs, resulting in a gender compensation gap. Nevertheless, the compensation gap may be narrowed if female CEOs display agentic traits through risk-taking, or alternatively, work in female-dominated industries where communal traits are valued. Additionally, (...)
    Direct download (2 more)  
     
    Export citation  
     
    Bookmark   3 citations  
  • Female CEOs and Core Earnings Quality: New Evidence on the Ethics Versus Risk-Aversion Puzzle.Alaa Mansour Zalata, Collins Ntim, Ahmed Aboud & Ernest Gyapong - forthcoming - Journal of Business Ethics:1-20.
    The question of whether females tend to act more ethically or risk-averse compared to males is an interesting ethical puzzle. Using a large sample of US firms over the 1992–2014 period, we investigate the effect that the gender of a chief executive officer has on earnings management using classification shifting. We find that the pre-Sarbanes–Oxley Act period was characterized by high levels of classification shifting by both female and male CEOs, but the magnitude of such practices is, surprisingly, significantly higher (...)
    Direct download (5 more)  
     
    Export citation  
     
    Bookmark  
  • CEO Hubris and Firm Pollution: State and Market Contingencies in a Transitional Economy.Lu Zhang, Shenggang Ren, Xiaohong Chen, Dayuan Li & Duanjinyu Yin - forthcoming - Journal of Business Ethics:1-20.
    This study focuses on CEO hubris and its effect on corporate unethical behaviour—pollution in particular, and in addition examines critical institutional contingencies [state ownership, political connection and industrial competition] which may moderate this effect. With data from over-polluting listed firms based on the real-time pollution monitoring system in transitional China from 2015 to 2017, we find that CEO hubris is significantly positively related to firm pollution, and that the moderating role of SO is not significant, that PC positively moderates the (...)
    Direct download (2 more)  
     
    Export citation  
     
    Bookmark   1 citation  
  • Do Parents and Peers Influence Adolescents’ Monetary Intelligence and Consumer Ethics? French and Chinese Adolescents and Behavioral Economics.Elodie Gentina, Thomas Li-Ping Tang & Qinxuan Gu - 2018 - Journal of Business Ethics 151 (1):115-140.
    Adolescents have increasing discretionary income, expenditures, and purchasing power. Inventory shrinkage costs $123.4 billion globally to retail outlets. Adolescents are disproportionately responsible for theft and shoplifting. Both parents and peers significantly influence adolescents’ monetary values, materialism, and dishonesty as consumers. In this study, we develop a theoretical model involving teenagers’ social attachment and their consumer ethics, treat adolescents’ money attitude in the context of youth materialism as a mediator, and simultaneously examine the direct and indirect paths. Results of 1018 adolescents (...)
    Direct download (2 more)  
     
    Export citation  
     
    Bookmark   1 citation  
  • Are Women CEOs Valuable in Terms of Bank Loan Costs? Evidence From China.Jin-hui Luo, Zeyue Huang, Xue Li & Xiaojing Lin - 2018 - Journal of Business Ethics 153 (2):337-355.
    Given that women CEOs are usually more risk averse, engage less in opportunistic behavior, and provide higher quality earnings than men CEOs, we argue that firms with women CEOs are likely to face lower operational and information risk and thus enjoy cheaper external funds. Using a large sample of Chinese A-share listed firms operating from 2006 to 2012, we find consistent evidence that Chinese banks tend to impose lower loan costs on firms with women CEOs compared to firms with men (...)
    Direct download (2 more)  
     
    Export citation  
     
    Bookmark   1 citation  
  • The Role of Gender and Age in Business Students’ Values, CSR Attitudes, and Responsible Management Education: Learnings From the PRME International Survey.Debbie Haski-Leventhal, Mehrdokht Pournader & Andrew McKinnon - 2017 - Journal of Business Ethics 146 (1):219-239.
    As demand grows from various stakeholders for responsible management education in business schools, it is essential to understand how corporate social responsibility and RME are perceived by various subgroups of business students. Following the principles of theories on moral orientation and moral development, we examined the role of gender and age in determining four indicators of business students’ moral approach in the context of business schools committed to RME and CSR. Based on nearly 1300 responses to a survey, conducted with (...)
    Direct download (2 more)  
     
    Export citation  
     
    Bookmark   3 citations  
  • Hear Me Write: Does CEO Narcissism Affect Disclosure?Gilberto Marquez-Illescas, Allan A. Zebedee & Linying Zhou - forthcoming - Journal of Business Ethics:1-17.
    Through earnings announcements, conference calls, and other press releases, corporate executives have an opportunity to frame the narrative of financial disclosures. Numerous studies have shown that textual tone significantly influences stock returns, suggesting that through word choice, upper management may impact market reaction. In this study, we examine the influence of CEO personality traits on corporate disclosures by analyzing the tone of earnings announcements for a sample of Fortune 500 CEOs over nearly two decades. Our hypotheses are twofold: that qualitative (...)
    Direct download (2 more)  
     
    Export citation  
     
    Bookmark   1 citation