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  1. Sustainability Report and Bank Valuation: Evidence From European Stock Markets.Concetta Carnevale & Maria Mazzuca - 2014 - Business Ethics: A European Review 23 (1):69-90.
    Applying value relevance analysis to a sample of European banks, we test the following: (i) the direct effects of the sustainability report on stock price; (ii) whether the report modifies the value relevance of financial accounting variables (indirect effects); and (iii) whether the value relevance of sustainability reports varies across countries. Results show that investors appreciate the additional and complementary disclosure provided by the sustainability report and that this disclosure produces a positive effect on stock prices. Estimates of the indirect (...)
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  • 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 (...)
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  • Corporate Environmental Responsibility and Firm Performance in the Financial Services Sector.Hoje Jo, Hakkon Kim & Kwangwoo Park - 2015 - Journal of Business Ethics 131 (2):257-284.
    In this study, we examine whether corporate environmental responsibility plays a role in enhancing operating performance in the financial services sector. Because achieving success with CER investing is often a long-term process, we maintain that by effectively investing in CER, executives can decrease their firms’ environmental costs, thereby enhancing operating performance. By employing a unique environmental dataset covering 29 countries, we find that the reducing of environmental costs takes at least 1 or 2 years before enhancing return on assets. We (...)
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  • Factors Eliciting Corporate Fraud in Emerging Markets: Case of Firms Subject to Enforcement Actions in Malaysia.Abdul Ghafoor, Rozaimah Zainudin & Nurul Shahnaz Mahdzan - forthcoming - Journal of Business Ethics:1-22.
    This study investigates the key factors that elicit financial reporting fraud among companies in Malaysia. Using enforcement action releases issued by the Security Commission of Malaysia and Bursa Malaysia, we identify a sample of 76 firms that had committed financial reporting fraud during the period of 1996–2016. We use the fraud triangle framework and the Malaysian International Standards on Auditing 240 to identify the factors. Since the simple probit model fails to address the identification problem, we estimate our results using (...)
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  • Organizational Ethics Research: A Systematic Review of Methods and Analytical Techniques.Michael S. McLeod, G. Tyge Payne & Robert E. Evert - 2016 - Journal of Business Ethics 134 (3):429-443.
    Ethics are of interest to business scholars because they influence decisions, behaviors, and outcomes. While scholars have increasingly shown interest in business ethics as a research topic, there are a mounting number of studies that examine ethical issues at the organizational level of analysis. This manuscript reports the results of a systematic review of empirical research on organizational ethics published in a broad sample of business journals over a 33-year period. A total of 184 articles are analyzed to reveal gaps (...)
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