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  1.  26
    CEO Gender, Ethical Leadership, and Accounting Conservatism.Simon S. M. Ho, Annie Yuansha Li, Kinsun Tam & Feida Zhang - 2015 - Journal of Business Ethics 127 (2):351-370.
    Since male CEOs dominate corporate leadership, the literature on top management decision making suffers from an implicit masculine bias. Although research indicates that males and females are biologically and psychologically different, the leadership characteristics of female CEOs are largely unexplored. Two of these characteristics, risk aversion and ethical sensitivity, are tied to key accounting issues, such as conservatism in financial reporting and steadfast opposition to fraud. In this study, we examine the relationship between CEO gender and accounting conservatism, and find (...)
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  2.  8
    Corporate Philanthropy and Tunneling: Evidence From China.Jun Chen, Wang Dong, Jamie Tong & Feida Zhang - 2018 - Journal of Business Ethics 150 (1):135-157.
    This paper examines the association between corporate philanthropy and tunneling by controlling shareholders. Using a unique dataset from China, the paper finds evidence that firms donating more are less likely to tunnel. The negative association between philanthropy and tunneling is stronger when firms are faced with more severe agency conflicts, as indicated by lower largest shareholding, fewer growth opportunities, lower state ownership, and weaker product market competition. The results suggest that companies engaging in philanthropy have incentives to enhance their reputations (...)
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    The Economic Consequences of Labor Unionization: Evidence From Stock Price Crash Risk.Jun Chen, Jamie Y. Tong, Wenming Wang & Feida Zhang - 2019 - Journal of Business Ethics 157 (3):775-796.
    This study investigates the impact of labor unionization on stock price crash risk. We find that labor unionization is negatively associated with stock price crash risk. Such negative relation is more pronounced when firms can intimate more credible evidence on unfavorable prospects and when firms face more powerful labor unions. Our findings are consistent with the notion that firms take strategic actions to reduce the bargaining advantages enjoyed by labor unions and that labor unions force firms to take less risky (...)
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