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Teaching Freshman Business Students Ethics: A Case Study, John Koeplin
Teaching Freshman Business Students Ethics: A Case Study, John Koeplin
Accounting
Making ethical decisions is important for both personal and business situations. This case study suggests a different approach to educating business students about ethics and personal character. By exposing beginning business students to personal and business dilemmas, requiring reflection papers on their experiences, debating business and political issues, and through other activities such as discussion various business ethical dilemmas, students will become more sensitive to ethical issues and ideally see character development as something directly related to their studies. Additionally, by having students take this course in their first year of undergraduate studies, this will affect the context and experience …
Ethics And Disclosure: A Study Of The Financial Performance Of Firms In The Seasoned Equity Offerings Market, Hoje Jo, Yongtae Kim
Ethics And Disclosure: A Study Of The Financial Performance Of Firms In The Seasoned Equity Offerings Market, Hoje Jo, Yongtae Kim
Accounting
In this article, we examine the association between ethics and disclosure and the impact of this association on the long-term, post-issue performance of seasoned equity offerings (SEOs). We argue that firms with extensive disclosure are less likely to face information problems, and more likely to lead to active shareholder monitoring, and therefore, engage in fewer unethical activities, such as aggressive earnings manipulation, and have better long-term, post-issue performance. Consistent with these predictions, this study presents evidence that disclosure is negatively related to unethical earnings manipulation and positively associated with long-term, post-issue performance. In particular, we find that long-term, post-issue SEO …