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Articles 1 - 7 of 7
Full-Text Articles in Business
Living Up To Your Codes? Corporate Codes Of Ethics And The Cost Of Equity Capital, Hong Kim Duong, Marco Fasan, Giorgio Gotti
Living Up To Your Codes? Corporate Codes Of Ethics And The Cost Of Equity Capital, Hong Kim Duong, Marco Fasan, Giorgio Gotti
School of Accountancy Faculty Publications and Presentations
Purpose
Previous literature provides mixed evidence about the effectiveness of a code of ethics in limiting managerial opportunism. While some studies find that code of ethics is merely window-dressing, others find that they do influence managers' behavior. The present study investigates whether the quality of a code of ethics decreases the cost of equity by limiting managerial opportunism.
Design/methodology/approach
In order to test the hypothesis, the authors perform an empirical analysis on a sample of US companies in the 2004–2012 period. The results are robust to a battery of robustness analyses that the authors performed in order to take care …
A Focused Evaluation Of Sales Employees' Ethics Training And Its Effect On The Diffusion Of Ethics In A Financial Organization, Justin Luebker
A Focused Evaluation Of Sales Employees' Ethics Training And Its Effect On The Diffusion Of Ethics In A Financial Organization, Justin Luebker
Graduate Theses and Dissertations
Ethical scandals have continued to batter corporate America into the twenty-first century. Companies such as Enron and MCI WorldCom became household names overnight because of ethical issues that shuttered the organizations’ operations and stunned shareholders. Training has served as a primary mechanism for companies to impart ethical values in employees and leadership teams. However, despite the ongoing focus and resources dedicated to education and associate development in this area, historically there appears to be no diffusion of ethical standards within organizations. There is a lack of consensus in current research regarding the effectiveness of organizational ethics training and its ability …
Insider Trading As A Precursor To Modern Business Ethics, Robyn Coleman
Insider Trading As A Precursor To Modern Business Ethics, Robyn Coleman
Finance Undergraduate Honors Theses
There has been a recent change in business that there is more focus on the “stakeholder approach” than shareholder primacy. This can be attributed to the early actions and illegality of insider trading that expected a step beyond a solely economic approach. This attitude was then replicated to become what we see as the modern business approach. Business now includes ethical investing, environmental focus, corporate citizenship, and emphasis on multiple stakeholders that was not always there. Companies have embraced this position while others have been criticized for not doing so. As this approach develops and changes, it will be enlightening …
The Importance Of Business Ethics As A Project Management Professional (Pmp®), James Burrows
The Importance Of Business Ethics As A Project Management Professional (Pmp®), James Burrows
Senior Honors Theses
The Project Management Professional (PMP®) certification is the most industry-recognized certification due to the rigorous requirements and credibility of the Project Management Institute (PMI), (Alexander, 2020). PMI requires members and certification holders to abide by the PMI Code of Ethics and Professional Conduct, which prioritizes four main value areas: responsibility, respect, fairness, and honesty (Project Management Institute, 2006). The following research and analysis aim to define each value area by connecting project management methodologies and ethical business dilemmas through each value area’s accompanying subsections.
Appropriation Of Artisans' Intellectual Property In Fashion Design Accessories: Piracy Disguised As Giving Back?, Clovia Hamilton
Appropriation Of Artisans' Intellectual Property In Fashion Design Accessories: Piracy Disguised As Giving Back?, Clovia Hamilton
Technology & Society Faculty Publications
Creative industries are industries focused on the creation and exploitation of intellectual propert, including art, fashion design, and related creative services, such as advertisement and sales. During a trip to Burkina Faso in \Nest Africa, Keri Fosse was taught by an African woman how to wrap newborns with fabric in a manner that creates a strong bond and frees the mother's hands for other tasks. Burkina Faso has a craft culture and is known for its woven cotton and the textile art of Bogolan. Bogolan is a technique original to Mali and involves the tradition of dyeing threads with bright …
Living Up To Your Codes? Corporate Codes Of Ethics And The Cost Of Equity Capital, Hong Kim Duong, Marco Fasan, Giorgio Gotti
Living Up To Your Codes? Corporate Codes Of Ethics And The Cost Of Equity Capital, Hong Kim Duong, Marco Fasan, Giorgio Gotti
Accounting Faculty Publications
Purpose-
Previous literature provides mixed evidence about the effectiveness of a code of ethics in limiting managerial opportunism. While some studies find that code of ethics is merely window-dressing, others find that they do influence managers' behavior. The present study investigates whether the quality of a code of ethics decreases the cost of equity by limiting managerial opportunism.
Design/methodology/approach-
In order to test the hypothesis, the authors perform an empirical analysis on a sample of US companies in the 2004–2012 period. The results are robust to a battery of robustness analyses that the authors performed in order to take care …
Strategies For Small Businesses To Enhance Ethical Financial Reporting, Mercy Nchangnwi
Strategies For Small Businesses To Enhance Ethical Financial Reporting, Mercy Nchangnwi
Walden Dissertations and Doctoral Studies
Unethical financial reporting can negatively impact the sustainability of a business organization. Small business owners who struggle to promote ethical financial reporting are at high risk of failure. Grounded in the fraud diamond theory, the purpose of this qualitative multiple case study was to explore strategies small business owners use to enhance ethical financial reporting. The participants comprised four small business owners in Massachusetts who effectively used strategies to enhance ethical financial reporting. Data were collected from semistructured interviews, company documents, and casual observation. Data were analyzed using thematic analysis. Five themes emerged: ethical behavior, internal control and communication, monitoring, …