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  1. Extracting Legitimacy: An Analysis of Corporate Responses to Accusations of Human Rights Abuses.Rajiv Maher, Moritz Neumann & Mette Slot Lykke - forthcoming - Journal of Business Ethics:1-20.
    We ask what type of neutralization techniques corporations apply to allegations of human rights abuses. We proceed by undertaking a Qualitative Content Analysis of 162 responses by ten extractives-sector firms over a period of 14 years. The firms were responding to accusations of human rights impacts documented by the Business and Human Rights Resource Centre. We use Garrett et al.’s :507–520, 1989) framework of neutralization techniques consisting of denial, justification, concession and excuse to examine the responses. During our QCA, we (...)
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  • A Socio-Cognitive Model of Sustainability Performance: Linking CEO Career Experience, Social Ties, and Attention Breadth.Yoojung Ahn - forthcoming - Journal of Business Ethics:1-19.
    Achieving sustainability as a firm outcome is increasingly a concern for CEOs. Attention breadth is an important capability for CEOs to have in order to achieve sustainability performance at the firm level, as sustainability requires attending to multiple areas simultaneously including environmental, social, and governance dimensions as well as financial performance. To further explicate the development of attention breadth, I explore the two socio-cognitive antecedents of attention breadth—career experience and social ties. Additionally, I examine the impact of CEO attention breadth (...)
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  • The Information Role of Earnings Conference Call Tone: Evidence From Stock Price Crash Risk.Xi Fu, Xiaoxi Wu & Zhifang Zhang - forthcoming - Journal of Business Ethics.
    This paper investigates whether and how the disclosure tone of earnings conference calls predicts future stock price crash risk. Using US public firms’ conference call transcripts from 2010 to 2015, we find that firms with less optimistic tone of year-end conference calls experience higher stock price crash risk in the following year. Additional analyses reveal that the predictive power of tone is more pronounced among firms with better information environment and lower managerial equity incentives, suggesting that extrinsic motivations for truthful (...)
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  • Is Tone at the Top Associated with Financial Reporting Aggressiveness?Lorenzo Patelli & Matteo Pedrini - 2015 - Journal of Business Ethics 126 (1):3-19.
    The discussion about the relationship between tone at the top and financial reporting practices has been primarily focused on the oversight role played by the board of directors and other structural elements of corporate governance. Another relevant determinant of tone at the top is the corporate narrative language, since it is a fundamental way in which the chief executive officer enacts leadership. In this study, we empirically explore the association between financial reporting aggressiveness and five thematic indicators capturing different traits (...)
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  • GHG Reporting and Impression Management: An Assessment of Sustainability Reports From the Energy Sector.David Talbot & Olivier Boiral - 2018 - Journal of Business Ethics 147 (2):367-383.
    The objective of this study was to analyze the quality of climate information disclosed by companies and the impression management strategies they have developed to justify or conceal negative aspects of their performance. The study is based on a qualitative content analysis of the sustainability reports of 21 energy-sector companies that use the Global Reporting Initiative with A or A+ application levels over a period of 5 years. It contributes to the literature on climate disclosure by demonstrating the ineffectiveness of (...)
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