4 found
Order:
  1.  24
    Religion and the Method of Earnings Management: Evidence From China.Guilong Cai, Wenfei Li & Zhenyang Tang - 2020 - Journal of Business Ethics 161 (1):71-90.
    Previous studies argue that religious firms are more ethical and thus engage less in accrual earnings management. At odds with the ethical view, we use a sample of Chinese listed firms and show that firms in religious regions use more real earnings management. We postulate that besides ethics, religion also proxies for risk aversion, which motivates firms to substitute accrual earnings management with real earnings management. Consistent with this view, we show that the positive association between religiosity and real earnings (...)
    Direct download (2 more)  
    Translate
     
     
    Export citation  
     
    Bookmark   5 citations  
  2.  7
    Religion and the Method of Earnings Management: Evidence from China.Guilong Cai, Wenfei Li & Zhenyang Tang - 2020 - Journal of Business Ethics 161 (1):71-90.
    Previous studies argue that religious firms are more ethical and thus engage less in accrual earnings management. At odds with the ethical view, we use a sample of Chinese listed firms and show that firms in religious regions use more real earnings management. We postulate that besides ethics, religion also proxies for risk aversion, which motivates firms to substitute accrual earnings management with real earnings management. Consistent with this view, we show that the positive association between religiosity and real earnings (...)
    Direct download (2 more)  
    Translate
     
     
    Export citation  
     
    Bookmark   5 citations  
  3.  3
    Value-Enhancing Social Responsibility: Market Reaction to Donations by Family vs. Non-family Firms with Religious CEOs.Min Maung, Danny Miller, Zhenyang Tang & Xiaowei Xu - 2020 - Journal of Business Ethics 163 (4):745-758.
    Using a signaling framework, we argue that ethical behavior as evidenced by charitable donations is viewed more positively by investors when seen not to be based on self-serving motives but rather on authentic generosity that builds moral capital. The affirmed religiosity of CEOs may make their ethical position more credible, while their embeddedness within a family business suggests that CEOs are backed by powerful owners with long-time horizons and a desire to build moral capital with stakeholders. We find in a (...)
    No categories
    Direct download (2 more)  
    Translate
     
     
    Export citation  
     
    Bookmark   2 citations  
  4.  1
    Are Socially Responsible Firms Associated with Socially Responsible Citizens? A Study of Social Distancing During the Covid-19 Pandemic.Danny Miller, Zhenyang Tang, Xiaowei Xu & Isabelle Le Breton-Miller - 2021 - Journal of Business Ethics 179 (2):387-410.
    The literature on the interplay between geographic communities and organizations has largely ignored the role of individual residents. In adopting a meso-perspective, we examine a potentially vital relationship between corporate conduct and pro-social behavior demanding sacrifice from individuals. Drawing on Weber ), we theorize that organizations in a community legitimize personal social conduct in three ways—by serving as role models, imparting norms and values, and routinizing forms of interaction. We study the relationship between corporate social responsibility behavior by local firms (...)
    Direct download (3 more)  
     
    Export citation  
     
    Bookmark