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  1.  25
    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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  2.  20
    Different Talks with Different Folks: A Comparative Survey of Stakeholder Dialog in Germany, Italy, and the U.S. [REVIEW]André Habisch, Lorenzo Patelli, Matteo Pedrini & Christoph Schwartz - 2011 - Journal of Business Ethics 100 (3):381 - 551.
    Although theoretical underpinnings of stakeholder dialog (SD) have been extensively discussed in the extant literature, there is a lack of empirical studies presenting evidence on the SD initiatives undertaken by firms. In this article, we provide information about 294 SD initiatives collected through a content analysis of the sustainability reports published by large firms in Germany, Italy, and the U. S. In addition to a country-based description of the different forms, stakeholder categories, and topics of the SD initiatives, we explore (...)
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  3.  14
    Individual Ethical Orientations and the Perceived Acceptability of Questionable Finance Ethics Decisions.Mac Clouse, Robert A. Giacalone, Tricia D. Olsen & Lorenzo Patelli - 2017 - Journal of Business Ethics 144 (3):549-558.
    Finance is an area that, in practice, is plagued by accusations of unethical activity; the study of finance had adopted a largely nonbehavioral approach to business ethics research. We address this gap in by assessing whether individual ethical orientations predict the acceptability of questionable decisions about financial issues. Results show that individual ethical orientations are associated with different levels of acceptability of questionable decisions about financial issues, though the pattern of these differences varies across individual ethical orientations assessed. These results (...)
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  4.  19
    Is the Optimism in CEO’s Letters to Shareholders Sincere? Impression Management Versus Communicative Action During the Economic Crisis.Lorenzo Patelli & Matteo Pedrini - 2014 - Journal of Business Ethics 124 (1):1-16.
    In this study, we explore the sincerity of the rhetorical tone of 664 annual letters to shareholders (CEO letters). Prior studies adopt Impression Management theory to predict that firms obfuscate failures and emphasize successes to unfairly enhance their image and maintain organizational legitimacy. Yuthas et al. (J Bus Ethics 41:141–157, 2002) challenged such a view, showing that firms reporting earnings surprises engage in ethical discourse with shareholders. We adopt the methodology of Yuthas et al. (J Bus Ethics 41:141–157, 2002) to (...)
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  5.  2
    Erratum To: Different Talks with Different Folks: A Comparative Survey of Stakeholder Dialog in Germany, Italy, and the U.S.André Habisch, Lorenzo Patelli, Matteo Pedrini & Christoph Schwarz - 2011 - Journal of Business Ethics 100 (3):551-551.