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Business Law, Public Responsibility, and Ethics Commons

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All Articles in Business Law, Public Responsibility, and Ethics

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Family Control, Socioemotional Wealth And Earnings Management In Publicly Traded Firms, Geoffrey P. Martin Dr, Joanna Campbell Dr, Luis R. Gomez-Mejia Prof 2015 Melbourne Business School

Family Control, Socioemotional Wealth And Earnings Management In Publicly Traded Firms, Geoffrey P. Martin Dr, Joanna Campbell Dr, Luis R. Gomez-Mejia Prof

Geoffrey P Martin

We examine the unique nature of agency problems within publicly traded family firms by investigating the earnings management decision of dominant family owners relative to non-family. To do so, we draw upon literature demonstrating that family owners are loss averse with respect to the family’s socioemotional wealth (SEW), or the affective endowment derived from firm ownership and control. Our theory and findings suggest that potential reputational consequences of earnings management lead family principals to engage in less of this practice relative to non-family firms, and that founder family firms are less likely than non-founder family firms to use earnings ...


Transforming The Legal Studies Classroom: Clickers And Engagement, Susan Park J.D., Denise Farag J.D. 2015 Boise State University

Transforming The Legal Studies Classroom: Clickers And Engagement, Susan Park J.D., Denise Farag J.D.

Susan Park

No abstract provided.


Wickard For The Internet? Network Neutrality After Verizon V. Fcc, Christopher S. Yoo 2014 University of Pennsylvania Law School

Wickard For The Internet? Network Neutrality After Verizon V. Fcc, Christopher S. Yoo

Faculty Scholarship

The D.C. Circuit’s January 2014 decision in Verizon v. FCC represented a major milestone in the debate over network neutrality that has dominated communications policy for the past decade. This article analyzes the implications of the D.C. Circuit’s ruling, beginning with a critique of the court’s ruling that section 706 of the Telecommunications Act of 1996 gave the Federal Communications Commission (FCC) the authority to mandate some form of network neutrality. Examination of the statute’s text, application of canons of construction such as ejusdem generis and noscitur a sociis, and a perusal of the ...


Empowering Employees To Prevent Fraud In Nonprofit Organizations, John M. Bradley 2014 University of Pennsylvania Law School

Empowering Employees To Prevent Fraud In Nonprofit Organizations, John M. Bradley

Faculty Scholarship

This Article examines the significant problem of fraud within nonprofit organizations and demonstrates that current anti-fraud measures do not adequately reflect the important role employees play in perpetuating or stopping fraudulent activity. Psychological and organizational behavior studies have established the importance of (1) participation and (2) peers in shaping the behavior of individuals within the organizational context. This Article builds on that research and establishes that to successfully combat fraud, organizations must integrate employees into the design, implementation, and enforcement of anti-fraud strategy and procedures. Engaged, empowered employees will be less likely to commit fraud and more likely to dissuade ...


From Chrysler And General Motors To Detroit, David A. Skeel Jr. 2014 University of Pennsylvania Law School

From Chrysler And General Motors To Detroit, David A. Skeel Jr.

Faculty Scholarship

In the past five years, three of the most remarkable bankruptcy cases in American history have come out of Detroit: the bankruptcies of Chrysler and General Motors in 2009, and of Detroit itself in 2012. The principal objective of this Article is simply to show that the Grand Bargain at the heart of the Detroit bankruptcy is the direct offspring of the bankruptcy sale transactions that were used to restructure Chrysler and GM. The proponents of Detroit’s “Grand Bargain” never would have dreamed up the transaction were it not for the federal government-engineered carmaker bankruptcies. The Article’s second ...


Assessing The Cross-National Transferability Of Policy Measures For Tackling Undeclared Work, Colin C. Williams, Rositsa Dzhekova, Marijana Baric, Josip Franic, Lyubo Mishkov 2014 SelectedWorks

Assessing The Cross-National Transferability Of Policy Measures For Tackling Undeclared Work, Colin C. Williams, Rositsa Dzhekova, Marijana Baric, Josip Franic, Lyubo Mishkov

Colin C Williams

The aim of the present Working Paper No. 5 is to provide a preliminary assessment of the appropriateness of possible policy approaches for tackling undeclared work as well as their transferability to three target countries: Bulgaria (BG), Croatia (HR) and FYR Macedonia (FYROM). This assessment will result in highlighting a set of promising policy practices that can be tested empirically in terms of their acceptability among the population and stakeholders in the three Southeast European states.


Trust, Betrayal, And Whistle-Blowing: Reflections On The Edward Snowden Case, Herman T. Tavani, Frances Grodzinsky 2014 Sacred Heart University

Trust, Betrayal, And Whistle-Blowing: Reflections On The Edward Snowden Case, Herman T. Tavani, Frances Grodzinsky

Computer Science & Information Technology Faculty Publications

Is every act of whistle blowing, by definition, a betrayal of trust on the part of the whistle-blower? If so, are employees who blow the whistle, by implication, untrustworthy employees? Assuming that they are, would employees who blow the whistle (presumably on the grounds of moral obligation) also be willing to concede that they are not trustworthy employees, by virtue of carrying out their whistle-blowing act(s)? In answering these questions, we first propose some working definitions of whistle-blowing, trust, and trustworthiness. We then ask whether some instances of whistle-blowing are morally permissible (and perhaps also morally required), even if ...


The (Il)Legitimacy Of Bankruptcies For The Benefit Of Secured Creditors, Charles W. Mooney Jr. 2014 University of Pennsylvania Law School

The (Il)Legitimacy Of Bankruptcies For The Benefit Of Secured Creditors, Charles W. Mooney Jr.

Faculty Scholarship

This paper explores the legitimacy—or illegitimacy—of filing and maintaining a case under the Bankruptcy Code when the sole or principal beneficiary or beneficiaries of the case would be a secured creditor or secured creditors. In the situation posited here, the application of the usual distributional priority rules would not produce any distribution for the general, unsecured creditors of the debtor. In the prototypical case virtually all of the assets of the debtor would be subject to secured claims securing obligations that exceed the value of the collateral, i.e., the secured creditor would be undersecured and there would ...


A New Paradigm In Corporate Partnerships, David Cooke 2014 SelectedWorks

A New Paradigm In Corporate Partnerships, David Cooke

David Cooke

Significant corporate partnerships can be built by the not-for-profit sector when an approach that acknowledges the principle of enlightened self interest is utilised. It's not about "please help us" it's about "what can we do to help you".


Section 4: Business, Institute of Bill of Rights Law at The College of William & Mary School of Law 2014 College of William & Mary Law School

Section 4: Business, Institute Of Bill Of Rights Law At The College Of William & Mary School Of Law

Supreme Court Preview

No abstract provided.


New York Stock Exchange, Bert Chapman 2014 Purdue University

New York Stock Exchange, Bert Chapman

Libraries Faculty and Staff Scholarship and Research

Provides a historical overview of the origins and early development of the New York Stock Exchange.


Convincing The Skeptics: Concrete Claims With Supporting Images Persuade Skeptical Consumers To Support Companies Promoting Corporate Social Responsibility Initiatives, Jeff Joireman, Richie L. Liu, Ioannis Kareklas 2014 University of Washington Tacoma

Convincing The Skeptics: Concrete Claims With Supporting Images Persuade Skeptical Consumers To Support Companies Promoting Corporate Social Responsibility Initiatives, Jeff Joireman, Richie L. Liu, Ioannis Kareklas

Center for Leadership and Social Responsibility Academic Conference

Skepticism has been identified as one of the main impediments to successful CSR communication and previous research has established a robust effect of individual differences in ad skepticism on negative responses to advertising. However, little work has explored how ad skepticism impacts responses to CSR communication. Integrating work on CSR communication and ad skepticism, the present work advances a conceptual model addressing how concrete CSR claims and images supporting those claims can override skeptical consumers’ less favorable response to CSR advertising. Results show that highly skeptical consumers (a) respond less favorably to CSR ads than less skeptical consumers, overall; (b ...


Social Responsibility Reporting: Evidence From India’S Leading Corporations, Shalini Jain 2014 University of Washington Tacoma

Social Responsibility Reporting: Evidence From India’S Leading Corporations, Shalini Jain

Center for Leadership and Social Responsibility Academic Conference

Abstract

In this article, I examine how 121 leading corporations in India communicate the external relevance of their corporate social responsibility (CSR) programs/outputs and whether these outputs vary by ownership identity (foreign, government, and family), industry affiliation (environmentally sensitive and consumer proximate), and market orientation (inward and outward). I use content analysis from corporate websites, annual reports, and CSR/Sustainability reports to create a unique database on India. Indicators include issuance of stand-alone CSR/Sustainability reports, participation in GRI, UNGC, Carbon Disclosure Project, and UN Carbon Credits reporting and auditing, social and environmental data and disclosure scores, and CSR ...


Is Ethical Behavior Priced? Evidence From Audit Pricing, Li Z. Brooks 2014 University of Washington Tacoma

Is Ethical Behavior Priced? Evidence From Audit Pricing, Li Z. Brooks

Center for Leadership and Social Responsibility Academic Conference

Audit Fees, Audit Pricing, Audit Risk, Corporate Social Responsibility, Engagement

Risk, Ethical Behavior


Does Corporate Giving Signal Firm Quality?, Ying Li, Kiyoung Chang, Hoje Jo 2014 University of Washington Tacoma

Does Corporate Giving Signal Firm Quality?, Ying Li, Kiyoung Chang, Hoje Jo

Center for Leadership and Social Responsibility Academic Conference

No abstract provided.


Does Audit Firm Tenure Enhance Firm Value? Closing The Expectation Gap Through Corporate Social Responsibility, Li Z. Brooks 2014 University of Washington Tacoma

Does Audit Firm Tenure Enhance Firm Value? Closing The Expectation Gap Through Corporate Social Responsibility, Li Z. Brooks

Center for Leadership and Social Responsibility Academic Conference

No abstract provided.


Corporate Social Responsibility In Peru: Financial Performance Of Social Responsible Companies, Gustavo Adolfo Tanaka 2014 University of Washington Tacoma

Corporate Social Responsibility In Peru: Financial Performance Of Social Responsible Companies, Gustavo Adolfo Tanaka

Center for Leadership and Social Responsibility Academic Conference

The purpose of this paper is twofold: it aims first at reviewing Corporate Social Responsibility (CSR) in Peruvian corporations. Second, it analyzes the Corporate Financial Performance (CFP) of Peruvian companies that are regarded as socially responsible and have been recognized for their efforts with CSR awards.


Do Csr Expenditures Help Investors Foresee Future Earnings?, Chuan-San Wang 2014 University of Washington Tacoma

Do Csr Expenditures Help Investors Foresee Future Earnings?, Chuan-San Wang

Center for Leadership and Social Responsibility Academic Conference

The traditional view toward corporate social responsibility (CSR) activities is that they are a source of new information about future performance. We contradict this view by argument that expenditures on CSR activities are difficult to be properly disclosure, because they are not required to be reported in a separate account of financial statements. Consistent with this argument, our study documents a significant, positive association between CSR activities and expenses of selling, general and administrative for most of ratings from Kinder, Lydenburg, and Domini (KLD). Our results show that ratings for both positive indicators (strengths) and negative indicators (concerns) garble accounting ...


Pedagogical Brief: Csr Consulting Project In An Online Mba, Alison Watkins, Carol Fisher 2014 University of Washington Tacoma

Pedagogical Brief: Csr Consulting Project In An Online Mba, Alison Watkins, Carol Fisher

Center for Leadership and Social Responsibility Academic Conference

Research Brief: Corporate Partner Projects, Action Learning and Corporate Social Responsibility in the Online MBA

Abstract

Civic Engagement, Sustainability and Corporate Social Responsibility (CSR) are learning objectives for many MBA programs but implementing real world projects in an online environment takes careful consideration. This paper describes the process of creating and delivering a consulting project for a completely online MBA class from initial data gathering, to project outline and final results. We share what worked in this process and its success from the faculty, industry partner and student perspectives. The bottom line, don’t miss out on this type of ...


The Relationship Between Students’ Attitude Toward Business Ethics And Academic Misbehaviors, Sohyoun Shin 2014 University of Washington Tacoma

The Relationship Between Students’ Attitude Toward Business Ethics And Academic Misbehaviors, Sohyoun Shin

Center for Leadership and Social Responsibility Academic Conference

This paper attempts to expand the current research area which has explored the association between students’ academic dishonesty (i.e., exam cheating or plagiarism/fabrication) and attitude toward business ethics, by empirically testing the relationships between students’ undesirable academic behaviors (i.e., disrespectful behaviors or slacker behaviors) and their perception of business ethics. The results based on 133 surveys from the students enrolled in the business program at a northwestern regional comprehensive university, show that there are positive relationships between the focal constructs. Specifically, this study reveals that students who have reported higher frequencies of engaging in exam cheating, disrespectful ...


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