8 found
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  1.  83
    Corporate Charitable Contributions: A Corporate Social Performance or Legitimacy Strategy?Jennifer C. Chen, Dennis M. Patten & Robin W. Roberts - 2008 - Journal of Business Ethics 82 (1):131-144.
    This study examines the relation between firms' corporate philanthropic giving and their performance in three other social domains - employee relations, environmental issues, and product safety. Based on a sample of 384 U.S. companies and using data pooled from 1998 through 2000, we find that worse performers in the other social areas are both more likely to make charitable contributions and that the extent of their giving is larger than for better performers. Analyses of each separate area of social performance, (...)
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  2.  26
    Does the Market Value Corporate Philanthropy? Evidence From the Response to the 2004 Tsunami Relief Effort.Dennis M. Patten - 2008 - Journal of Business Ethics 81 (3):599-607.
    This study investigates the market reaction to corporate press releases announcing donations to the relief effort following the December, 2004 tsunami in Southeast Asia. Based on a sample of 79 U.S. companies, results indicate a statistically significant positive 5-day cumulative abnormal return. While differences in the timing of the press releases do not appear to have influenced market reactions, the amount of the donations did. Overall, the results appear to support Godfrey’s (Academy of Management Review 30, 777–798; 2005) assertion that (...)
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  3.  18
    Mandated Social Disclosure: An Analysis of the Response to the California Transparency in Supply Chains Act of 2010.Rachel N. Birkey, Ronald P. Guidry, Mohammad Azizul Islam & Dennis M. Patten - 2018 - Journal of Business Ethics 152 (3):827-841.
    In this study, we examine investor and firm response to the California Transparency in Supply Chains Act of 2010. The CTSCA requires large retail and manufacturing firms to disclose efforts to eradicate slavery and human trafficking from their supply chains and is a rare example of mandated corporate social responsibility disclosure. Based on a sample of 105 retail companies subject to the CTSCA, we find a significant negative market reaction to the passing of the CTSCA. Furthermore, we find that the (...)
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  4.  50
    Corporate Political Strategy: An Examination of the Relation Between Political Expenditures, Environmental Performance, and Environmental Disclosure.Charles H. Cho, Dennis M. Patten & Robin W. Roberts - 2006 - Journal of Business Ethics 67 (2):139-154.
    Two fundamental business ethics issues that repeatedly surface in the academic literature relate to business's role in the development of public policy [Suarez, S. L.: 2000, Does Business Learn? (The University of Michigan Press, Ann Arbor, MI); Roberts, R. W. and D. D. Bobek: 2004, Accounting, Organizations and Society 29(5-6), 565-590] and its role in responsibly managing the natural environment [Newton, L.: 2005, Business Ethics and the Natural Environment (Blackwell Publishing, Oxford)]. When studied together, researchers often examine if, and how, (...)
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  5.  22
    The Normativity and Legitimacy of CSR Disclosure: Evidence From France.Jean-Noël Chauvey, Sophie Giordano-Spring, Charles H. Cho & Dennis M. Patten - 2015 - Journal of Business Ethics 130 (4):789-803.
    In 2001, France became one of the few countries to require corporate social responsibility reporting through its Nouvelles Régulations Économiques #2001-420. However, initial compliance with the statute was low, a factor implying the law lacked normativity. In this exploratory study, we attempt to determine whether there is movement toward normativity by examining the change in CSR disclosure from 2004 in comparison to 2010 for a sample of 81 publicly traded French firms. We measure both the space and the quality of (...)
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  6.  32
    Give or Take on the Internet: An Examinationof the Disclosure Practices of Insurance Firm Web Innovators. [REVIEW]Dennis M. Patten - 2002 - Journal of Business Ethics 36 (3):247 - 259.
    Theories of corporate social responsibility suggest that there ought to be a balance between what business takes from society and what it gives back in return. Recently, the practice literature within the insurance industry has been heavily pushing for the development of the Internet as a tool for commerce while virtually ignoring the role it could play in terms of information disclosure to stakeholders. This study examines whether insurance firms themselves reflect this emphasis, or whether companies that are industry leaders (...)
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  7.  23
    The Differential Perception of Accountants to Maccoby's Head/Heart Traits.Dennis M. Patten - 1990 - Journal of Business Ethics 9 (10):791 - 798.
    We in the accounting profession have long shown an interest in presenting an ethical image. But are accountants more ethical than others in the business world? In order to answer that question, a survey was mailed to 250 lower-level accounting professionals to determine their perceptions of the importance of nineteen head and heart trait items first identified by Maccoby. The results, based on 134 replies, indicate that accountants have a higher perception of the importance of the heart traits that have (...)
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  8.  12
    Initiating Disclosure of Environmental Liability Information: An Empirical Analysis of Firm Choice. [REVIEW]Jennifer C. Chen, Charles H. Cho & Dennis M. Patten - 2014 - Journal of Business Ethics 125 (4):1-12.
    This paper investigates potential motivations for late adopting U.S. companies to begin disclosing environmental liability amounts in their financial statements. Based on a review of 10-K reports filed from 1998 through 2012, inclusive, we identified 55 firms initiating environmental liability disclosure over the period, with all but three doing so by 2006. Focusing on the disclosers up through 2006, we argue that the companies may have used the disclosure as a tool of impression management to avoid potential stakeholder mis-estimation of (...)
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