This paper shows that borrowers’ ethical behavior leads lending banks to loosen financing conditions when setting loan rates. We advance the banking literature by stressing that the previous financing loosening is enhanced when there is similarity of lenders and borrowers along their ethical...

The accounting profession in the USA has experienced a crisis of legitimacy in the aftermath of a barrage of business scandals. Recent legislation has forced reforms reinforcing the need for additional ethics education. At the same time, the external pressure on university accounting degree...

This paper looks at the self-reporting of social engagement by multinational firms in Mexico, mapping the configurations of declared engagement. Such social engagements are an important component of how these companies contribute to social capital in the communities within which they operate. We...

This article presents the results of an exploratory study on ethical perceptions and management attitudes at different organizational levels of firms operating in Chile. It analyzes the differences as a function of a set of objective characteristics of the firms included in the sample. This...

Criticizing an instrumental view of business ethics, that submits social and societal corporate commitments to the constraints of profit, the paper defends a perspective that considers ethics as a critical tool aimed at establishing limits to an excessive economic growth, at transforming the...

This paper focuses on the particular case of professional ethics in the context of the accounting profession. After briefl y discussing recent events that made us reconsider our understanding of corporate governance, accountancy and ethics, we attempt to delimit the state of the art by looking...

As a result of the longer transition the Balkan countries are faced with problems of different nature, including the corruption and informality in economy. Theoretical and empirical studies in Kosovo and the region show that there are favorable conditions for the existence and growth of...

At present it is necessary to extend economic limits of enterprises, regardless of their field because all organizations should be an responsible socially organism. Social-economic environment and current business dynamics require organisations certain challenges that they need both to accept...

Статья посвящена рассмотрению понятия «корпоративная социальная ответственность» (КСО) и обоснованию социально ответственного поведения бизнеса в рамках...

In Citizens United v. Federal Election Commission (<CitationRef CitationID="CR6">2010</CitationRef>), the US Supreme Court sharply curtailed the ability of the state to limit political speech by for-profit corporations. This new legal situation elevates the question of corporate political involvement: in what manner and to what extent is...</citationref>