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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.  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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  4.  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.
  5.  4
    The Deployment of Corporate Social Responsibility in Multinational Corporations’ Subsidiaries: Evidence From Africa.Viviana Pilato, Jean-Pasca Gond & Matteo Pedrini - 2017 - Proceedings of the International Association for Business and Society 28:224-238.
    This study examines how multinational corporations’ subsidiaries manage institutional complexity when deploying their corporate social responsibility activities in Africa. Building on insights from international business studies of CSR and recent development in comparative institutionalism, we explore how distinct institutional forces combine to shape subsidiary’s CSR behaviour across five African countries. Relying on 33 interviews with managers at 26 subsidiaries operating in Angola, Egypt, Ghana, Kenya and South Africa, we identified patterns of variations in CSR deployment across these countries. Our findings (...)
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