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Does Religion Matter to Equity Pricing?
Ghoul, Sadok El; Guedhami, Omrane; Ni, Yang; Pittman, … - In: Journal of Business Ethics 111 (2012) 4, pp. 491-518
For a sample comprising 36,105 U.S. firm-year observations from 1985 to 2008, we find that firms located in more religious counties enjoy cheaper equity financing costs. This result is robust to a battery of sensitivity tests, including alternative assumptions and model specifications,...
Persistent link: https://www.econbiz.de/10010868374
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Corporate Governance and Corporate Social Responsibility Disclosures: Evidence from an Emerging Economy
Khan, Arifur; Muttakin, Mohammad; Siddiqui, Javed - In: Journal of Business Ethics 114 (2013) 2, pp. 207-223
influence on CSR disclosure practices. Overall, our study implies that corporate governance attributes play a vital role in …
Persistent link: https://www.econbiz.de/10010868492
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A Survey of Governance Disclosures Among U.S. Firms
Holder-Webb, Lori; Cohen, Jeffrey; Nath, Leda; Wood, David - In: Journal of Business Ethics 83 (2008) 3, pp. 543-563
Persistent link: https://www.econbiz.de/10005810598
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Corporate Governance and the Responsibility of the Board of Directors for Strategic Financial Reporting
Gaa, James - In: Journal of Business Ethics 90 (2009) 2, pp. 179-197
Persistent link: https://www.econbiz.de/10008526589
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Legitimizing Negative Aspects in GRI-Oriented Sustainability Reporting: A Qualitative Analysis of Corporate Disclosure Strategies
Hahn, Rüdiger; Lülfs, Regina - In: Journal of Business Ethics 123 (2014) 3, pp. 401-420
norms and values. Starting from the theoretical lenses of economics-based disclosure theories and socio-political theories … of disclosure, the focus of this study therefore was to analyze the communicative legitimation strategies companies use … “balance” of sustainability reporting contributing to a true and fair view in sustainability disclosure. Copyright Springer …
Persistent link: https://www.econbiz.de/10010989912
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Development of Norms Through Compliance Disclosure
Fasterling, Björn - In: Journal of Business Ethics 106 (2012) 1, pp. 73-87
Persistent link: https://www.econbiz.de/10010990056
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Deficiencies in the Code of Conduct: The AICPA Rhetoric Surrounding the Tax Return Preparation Outsourcing Disclosure Rules
Desai, Renu; Roberts, Robin - In: Journal of Business Ethics 114 (2013) 3, pp. 457-471
disclosure format for this type of work. We draw on Giddens’ theory of trust and expert systems, the professionalism literature …’s recommended outsourcing disclosure rules within the rank and file of the CPA profession. We argue that our analysis reveals the …
Persistent link: https://www.econbiz.de/10010868149
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Ethics and Disclosure: A Study of the Financial Performance of Firms in the Seasoned Equity Offerings Market
Jo, Hoje; Kim, Yongtae - In: Journal of Business Ethics 80 (2008) 4, pp. 855-878
Persistent link: https://www.econbiz.de/10005719794
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The Association between Disclosure, Distress, and Failure
Holder-Webb, Lori; Cohen, Jaffrey - In: Journal of Business Ethics 75 (2007) 3, pp. 301-314
Persistent link: https://www.econbiz.de/10005680890
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Erratum to: Beyond Acclamations and Excuses: Environmental Performance, Voluntary Environmental Disclosure and the Role of Visibility
Dawkins, Cedric; Fraas, John - In: Journal of Business Ethics 99 (2011) 3, pp. 383-397
Persistent link: https://www.econbiz.de/10008926282