11 found
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Michel Magnan [10]Michel L. Magnan [1]Michel Louis Magnan [1]
  1.  66
    Corporate Environmental Disclosure: Contrasting Management's Perceptions with Reality. [REVIEW]Denis Cormier, Irene M. Gordon & Michel Magnan - 2004 - Journal of Business Ethics 49 (2):143-165.
    This paper's purpose is to assess how management's perceptions regarding certain aspects of environmental reporting relate to the firm's actual reporting strategy. Toward that end, we propose a model where a firm's environmental disclosure is conditional upon executive assessments of corporate concerns. The study relies on a survey that was sent to environmental management executives from European and North American multinational firms enquiring about the determinants of corporate environmental disclosure. Responses from these executives were then contrasted with their firms' actual (...)
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  2.  24
    Is Environmental Governance Substantive or Symbolic? An Empirical Investigation.Michelle Rodrigue, Michel Magnan & Charles H. Cho - 2013 - Journal of Business Ethics 114 (1):107-129.
    The emergence of environmental governance practices raises a fundamental question as to whether they are substantive or symbolic. Toward that end, we analyze the relationship between a firm’s environmental governance and its environmental management as reflected in its ultimate outcome, environmental performance. We posit that substantive practices would bring changes in organizations, most notably in terms of improved environmental performance, whereas symbolic practices would portray organizations as environmentally committed without making meaningful changes to their operations. Focusing on a sample of (...)
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  3.  35
    Institutional Context and Auditors' Moral Reasoning: A Canada-U.S. Comparison. [REVIEW]Linda Thorne, Dawn W. Massey & Michel Magnan - 2003 - Journal of Business Ethics 43 (4):305 - 321.
    This paper compares the moral reasoning of 363 auditors from Canada and the United States. We investigate whether national institutional context is associated with differences in auditors'' moral reasoning by examining three components of auditors'' moral decision process: (1) moral development, which describes cognitive moral capability, (2) prescriptive reasoning of how a realistic accounting dilemma ought to be resolved and, (3) deliberative reasoning of how a realistic accounting dilemma will be resolved. Not surprisingly, it appears that institutional factors are more (...)
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  4.  50
    Inside Agency: The Rise and Fall of Nortel.Timothy Fogarty, Michel L. Magnan, Garen Markarian & Serge Bohdjalian - 2009 - Journal of Business Ethics 84 (2):165-187.
    By employing the theoretical template provided by agency theory, this article contributes a detailed clinical analysis of a large multinational Canada-headquartered telecommunications company, Nortel. Our analysis reveals a twenty-first century norm of usual suspects: a CEO whose compensation is well above those of his peers, a dysfunctional board of directors, acts of income smoothing to preserve the confidence of volatile investors, and revelations of financial irregularities followed by a downfall. In many ways, the spectacular rise and – sudden – fall (...)
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  5.  4
    Executive Compensation and Employee Remuneration: The Flexible Principles of Justice in Pay.Michel Magnan & Dominic Martin - 2019 - Journal of Business Ethics 160 (1):89-105.
    This paper investigates a series of normative principles that are used to justify different aspects of executive compensation within business firms, as well as the remuneration of lower-ranking employees. We look at how businesses perform pay benchmarking; employees’ engagement, fidelity and loyalty ; and the acceptability of what we call both-ends-dipping, that is, receiving both ex ante and ex post benefits for the same work. We make two observations. First, either different or incoherent principles are used to justify the pay (...)
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  6.  12
    Executive Compensation and Employee Remuneration: The Flexible Principles of Justice in Pay.Michel Magnan & Dominic Martin - 2018 - Journal of Business Ethics:1-17.
    This paper investigates a series of normative principles that are used to justify different aspects of executive compensation within business firms, as well as the remuneration of lower-ranking employees. We look at how businesses perform pay benchmarking; employees’ engagement, fidelity and loyalty ; and the acceptability of what we call both-ends-dipping, that is, receiving both ex ante and ex post benefits for the same work. We make two observations. First, either different or incoherent principles are used to justify the pay (...)
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  7.  39
    Merger and Acquisition Related Determinants of Executive Compensation Arrangements' Adoption.Virginia Bodolica, Michel Magnan & Martin Spraggon - 2007 - International Journal of Business Governance and Ethics 3 (4):407-429.
    Previous research has investigated the links between Mergers and Acquisitions (M&As) and the monetary magnitude of executive compensation, but failed to inquire how the adoption of specific attributes of compensation contacts relates to M&A activities. We address this gap in the literature by examining the impacts of some M&A characteristics and acquirers' features on the adoption of executive compensation protection provisions and new Long-Term Incentive Plans (LTIPs). The study adopts a longitudinal design before after M&A deals for 80 Canadian acquiring (...)
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  8. CEO Target Compensation and Performance Standards in Privately-and Publicly-Held Firms Through a Disclosure Regulation Change.Patrice Gelinas, Michel Magnan & Sylvie St-Onge - 2009 - International Journal of Business Governance and Ethics 4 (3):222-249.
     
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  9.  3
    CEO Target Compensation and Performance Standards in Privately- and Publicly-Held Firms Through a Disclosure Regulation Change.Patrice Gelinas, Michel Magnan & Sylvie St Onge - 2009 - International Journal of Business Governance and Ethics 4 (3):222.
  10. Dealing with Ethical Dilemmas: A Look at Financial Reporting by Firms Facing Product Harm Crises.Shafu Zhang, Like Jiang, Michel Magnan & Lixin Nancy Su - forthcoming - Journal of Business Ethics:1-22.
    A product harm crisis undermines a firm’s reputation as well as its managers’ career outlook. To shake off the stigmatization resulting from the PHC and regain a firm’s legitimacy among stakeholders, managers usually face an ethical dilemma as they choose to be transparent about the crisis’ financial implications or to obfuscate them to neutralize the negative impact of the PHC. We find evidence that managers engage in income-increasing earnings management when their firms experience PHCs. Moreover, while income-increasing earnings management in (...)
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  11. Dealing with Ethical Dilemmas: A Look at Financial Reporting by Firms Facing Product Harm Crises.Shafu Zhang, Like Jiang, Michel Magnan & Lixin Nancy Su - forthcoming - Journal of Business Ethics:1-22.
    A product harm crisis undermines a firm’s reputation as well as its managers’ career outlook. To shake off the stigmatization resulting from the PHC and regain a firm’s legitimacy among stakeholders, managers usually face an ethical dilemma as they choose to be transparent about the crisis’ financial implications or to obfuscate them to neutralize the negative impact of the PHC. We find evidence that managers engage in income-increasing earnings management when their firms experience PHCs. Moreover, while income-increasing earnings management in (...)
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