Corporate Codes of Ethics, National Culture, and Earnings Discretion: International Evidence

Chen, Chu; Gotti, Giorgio; Kang, Tony; Wolfe, Michael C.

doi:10.1007/s10551-016-3210-y

Cited by 48 publications

(49 citation statements)

References 47 publications

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“…Second, the codes of ethics include behavioral conceptualization deriving from both the private and the public domains of organizations (e.g. Svensson and Wood, 2004;Chen et al, 2018). Third, these constitutive aspects of business ethics capture and emphasize the activities and strategic decisions of the Italian public universities that were investigated in this study.…”

Section: Methodsmentioning

confidence: 99%

Drawing up codes of ethics of higher education institutions: evidence from Italian universities

Mion

Bonfanti

2019

IJEM

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Purpose Higher education institutions draw up codes of ethics, but in several countries there are no standards to follow. Most universities have autonomy and can freely draw up their codes of ethics in terms of structure and content. The purpose of this paper is to understand the main ethics issues that universities identify in their codes of ethics and what activities they implement to respond to these issues toward appropriate educational management of their institutions in ethical terms. Design/methodology/approach This study was performed through content analysis of codes of ethics of Italian public universities (64 codes), and may be considered a single in-depth case study. The main ethics issues and related activities were inductively codified in relation to the research purpose. The four constitutive aspects of business ethics (individual, managerial, organizational and societal ethics) proposed by Melé were chosen as the framework to investigate the main ethical needs and related activities implemented by universities to respond to these ethical issues. Findings This research has identified nine main ethical issues and related activities that contribute to guarantee the ethical compliance of universities under the four interrelated aspects different individual behaviors, managerial initiatives, organization strategies and responsibilities toward society. The analysis shows some relevant differences among Italian universities that have important implications in the ethical vision of academic communities and of managerial role in universities. Practical implications The research can help managers of higher education institutions to identify the main ethical issues to draw up codes of ethics and to formulate consistent development strategies that are able to improve the conditions of collaboration, work and productive participation in activities for all members of academic communities. Originality/value To the best of the authors’ knowledge, this is one of the first studies that connect codes of ethics and higher education. This research brings to light the main ethical issues and related activities that universities can consider to orient their strategic choices toward the public interest as well as educational management improvement.

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Section: Methodsmentioning

confidence: 99%

Drawing up codes of ethics of higher education institutions: evidence from Italian universities

Mion

Bonfanti

2019

IJEM

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“…If Renouard’s (2007) premise that firms have a responsibility for the societal consequences for their activities is valid, then the situation of firms being responsible for violence via their codes of conduct that results in homophobia is ethically and potentially legally troubling. Although firms’ codes of conduct have frequently been seen as solutions to ethical challenges – exemplified by Chen et al (2018) – the factual outcome of the violence associated with colonialism and coloniality in firms’ codes of conduct may actually have the opposite effect.…”

Section: Identitymentioning

confidence: 99%

A poisoned Chalice: homophobia and codes of conduct

Poesche¹

2020

IJLMA

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Purpose The purpose of this paper is to develop an understanding of requirements for firms’ codes of conduct when addressing homophobia in the context of continued colonialism and coloniality. Design/methodology/approach This paper is a literature study. Findings First, occidental firms’ codes of conduct are shown to endanger indigenous homosexual individuals by endangering the protection offered by their indigenous ethics and society. Second, it is shown that tackling homophobia in firms’ codes of conduct on the foundation of occidental ethics forces homosexual individuals to conform to occidental homosexual identities in a world of a multitude of indigenous and hybrid homosexualities and identities render firms’ codes of conduct expressions of continued colonialism and coloniality. Third, a sole reliance on occidental conceptualizations of homophobia is shown to potentially camouflage unethical nationalistic and xenophobic intents. Research limitations/implications Additional research is needed on the dynamics of coexisting multiple indigenous homosexual identities, and reliable ways to determine the substance of indigenous homosexual identities need to be developed in the context of continued colonialism and coloniality. Practical implications Firms need to be cognizant of conflicting identities, hybrid identities and changing identities over time while avoiding to use purported protection against homophobia as a camouflage for nationalistic and xenophobic purposes. Social implications The paper ways to address the protection against homophobia in firms' codes of conduct in the context of continued colonialism and coloniality. Originality/value This paper closes a gap in the literature by considering firms’ codes of conduct as favouring homophobia as a result of continued colonialism and coloniality.

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“…The implementation of ethical business conduct from the ethics of care perspective is expected to make managers more prudent in running the business, including in maintaining earnings volatility, in order to preserve relationships with stakeholders and ensure the companies going concern. Previous studies have provided evidence on the role of ethics on companies' earnings (see, for example, Chen et al, 2018 andLin et al, 2017) but none of the previous studies have investigated this issue from the ethics of care perspective. The following hypothesis is developed based on the theory of the ethics of care and previous research on ethics and earnings: Hypothesis: the higher caring level of a company, the lower the earnings volatility.…”

Section: Earnings Volatilitymentioning

confidence: 99%

How Deep Is Your Care? Analysis of Corporations’ “Caring Level” and Impact on Earnings Volatility from the Ethics of Care Perspective

Adhariani¹,

Siregar²

2018

AABFJ

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Corporate failures and unethical conduct of business indicate the value of business ethics to protect stakeholders' interests. This research is aimed at assessing the level of caring principles exercised by companies in Indonesia and investigating the impact of caring behaviour on the earnings volatility. The caring principles emphasise building good relationships with stakeholders including in conflict resolutions. Assessment of the caring principles is conducted through analysis of disclosures using the matrix approach of content analysis for information provided in the Annual Report and Sustainability Report in the period 2012-2016. The ethics of care is the underlying theory of this research, from which the caring principles were developed. The results show that the caring level assessed from disclosures is still low, but there is an increasing trend of disclosures in the five-year period, representing ample room for improvement in the ethical practices and related disclosures. Furthermore, in line with the hypothesis, the caring practices measured in the disclosures are found to lower the earnings volatility. This study contributes to the literature of business ethics, especially the ethics of care, by offering the assessment of corporate caring level through disclosures. The practical implication of the study is expected to raise awareness of the importance to be more caring in conducting business as it can support companies in maintaining the level of stable earnings.

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Corporate Codes of Ethics, National Culture, and Earnings Discretion: International Evidence

Cited by 48 publications

References 47 publications

Drawing up codes of ethics of higher education institutions: evidence from Italian universities

Drawing up codes of ethics of higher education institutions: evidence from Italian universities

A poisoned Chalice: homophobia and codes of conduct

How Deep Is Your Care? Analysis of Corporations’ “Caring Level” and Impact on Earnings Volatility from the Ethics of Care Perspective

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