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Author: Sonal Kumar
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
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Book Description
The first essay extends the literature on how social and organizational discrimination in the form of glass ceiling, interact with managerial traits in shaping observed leadership effectiveness. We show that when the population of CEOs is stratified by ethnicity and gender, the colored female CEO emerges as the best performing while the white male CEO is consigned among the worst performers. Additionally, the transition from male to female CEOs seems to follow corporate down- turn and precede an upturn. Furthermore, the upswing is strongest following a transition from white male to colored female CEO. We attribute these observed differences between the groups to the existence of the glass ceiling. Discriminatory selection and promotion process potentially imposes much higher demands on candidates belonging to the discriminated group. Thus, the level of ability of the successful average colored female is much higher than those of the average white male CEO. These results potentially have important implications for both policy and research. The second essay examines whether gender discrimination after women are elevated to positions of power impacts financial reporting quality. Specifically, we extend the literature by using role congruity theory and glass cliff hypothesis to examine the earnings management behavior of female chief executive officers (CEOs) conditional on the power they hold. We find that female CEOs do not necessarily reduce earnings management. For CEOs holding less power, women CEOs demonstrate lower earnings management relative to their male counterparts. However with increased power, we find women and male CEOs to exhibit similar earnings management behaviors. Thus, the earnings management behaviors of women CEOs are not solely dictated by their risk-taking and ethical attitudes, but by the existence of glass cliffs which imposes high demands on women CEOs to conform to their gender roles. The final essay examines the stock price changes to the firm's strategic choice towards symbolic and substantive CSR. Our results indicate that stock prices react differently to symbolic and substantive CSR. Symbolic CSR is used as a means to repair reputational damage following a corporate controversy and attracts a positive stock price change consistent with stakeholder wealth maximization theory. In contrast, substantive CSR, undertaken to conform long-term commitment towards CSR is perceived as over-investment by managers in the manifestation of agency leading to a negative stock return-substantive CSR relation. However, no such negative relation between stock returns and substantive CSR is found for a subset of family firms, where the controlling families have a personal interest in the long-term performance of the firm. Overall, the results indicate that the stock market responds to the nature of CSR activities.
Author: Sonal Kumar
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
Get Book Here
Book Description
The first essay extends the literature on how social and organizational discrimination in the form of glass ceiling, interact with managerial traits in shaping observed leadership effectiveness. We show that when the population of CEOs is stratified by ethnicity and gender, the colored female CEO emerges as the best performing while the white male CEO is consigned among the worst performers. Additionally, the transition from male to female CEOs seems to follow corporate down- turn and precede an upturn. Furthermore, the upswing is strongest following a transition from white male to colored female CEO. We attribute these observed differences between the groups to the existence of the glass ceiling. Discriminatory selection and promotion process potentially imposes much higher demands on candidates belonging to the discriminated group. Thus, the level of ability of the successful average colored female is much higher than those of the average white male CEO. These results potentially have important implications for both policy and research. The second essay examines whether gender discrimination after women are elevated to positions of power impacts financial reporting quality. Specifically, we extend the literature by using role congruity theory and glass cliff hypothesis to examine the earnings management behavior of female chief executive officers (CEOs) conditional on the power they hold. We find that female CEOs do not necessarily reduce earnings management. For CEOs holding less power, women CEOs demonstrate lower earnings management relative to their male counterparts. However with increased power, we find women and male CEOs to exhibit similar earnings management behaviors. Thus, the earnings management behaviors of women CEOs are not solely dictated by their risk-taking and ethical attitudes, but by the existence of glass cliffs which imposes high demands on women CEOs to conform to their gender roles. The final essay examines the stock price changes to the firm's strategic choice towards symbolic and substantive CSR. Our results indicate that stock prices react differently to symbolic and substantive CSR. Symbolic CSR is used as a means to repair reputational damage following a corporate controversy and attracts a positive stock price change consistent with stakeholder wealth maximization theory. In contrast, substantive CSR, undertaken to conform long-term commitment towards CSR is perceived as over-investment by managers in the manifestation of agency leading to a negative stock return-substantive CSR relation. However, no such negative relation between stock returns and substantive CSR is found for a subset of family firms, where the controlling families have a personal interest in the long-term performance of the firm. Overall, the results indicate that the stock market responds to the nature of CSR activities.
Author: Samuel Gregg
Publisher: Andrews UK Limited
ISBN: 1845402898
Category : Business & Economics
Languages : en
Pages : 263
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Book Description
Essays on the ethics of business and management.
Author: Janine Kunas
Publisher:
ISBN: 9783346258649
Category :
Languages : en
Pages : 20
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Book Description
Essay from the year 2020 in the subject Business economics - Business Ethics, Corporate Ethics, grade: 1,3, University of applied sciences, Düsseldorf, course: Modul Business Ethics, language: English, abstract: The Scientific Essay analyses the question whether it is possible for companies to agree on ethical and economic goals and to establish a permanent ethical corporate strategy as a result of the Covid-19 pandemic. For that key question, the Scientific Essay using three concepts of the module Business Ethics analyse and discuss the challenges and opportunities arising from the Covid-19 crisis in general and for Volkswagen. The concepts, which are initially defined and form the basis of the Scientific Essay, are: License to Operate, Triple Bottom Line, Corporate Responsibility. In the main part, the challenges and opportunities of the pandemic are presented based on the concepts. With reference to the title, it is particularly emphasized to what extent the Covid-19 crisis represents a turning point. Based on this chapter, the Volkswagen company is analysed. The contrast between the emission scandal and the new ethical orientation of VW is shown during the pandemic. Finally, the conclusion is drawn looking back at the entire Essay.
Author: Janine Kunas
Publisher: GRIN Verlag
ISBN: 3346258637
Category : Business & Economics
Languages : en
Pages : 19
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Book Description
Essay from the year 2020 in the subject Business economics - Business Ethics, Corporate Ethics, grade: 1,3, University of applied sciences, Düsseldorf, course: Modul Business Ethics, language: English, abstract: The Scientific Essay analyses the question whether it is possible for companies to agree on ethical and economic goals and to establish a permanent ethical corporate strategy as a result of the Covid-19 pandemic. For that key question, the Scientific Essay using three concepts of the module Business Ethics analyse and discuss the challenges and opportunities arising from the Covid-19 crisis in general and for Volkswagen. The concepts, which are initially defined and form the basis of the Scientific Essay, are: License to Operate, Triple Bottom Line, Corporate Responsibility. In the main part, the challenges and opportunities of the pandemic are presented based on the concepts. With reference to the title, it is particularly emphasized to what extent the Covid-19 crisis represents a turning point. Based on this chapter, the Volkswagen company is analysed. The contrast between the emission scandal and the new ethical orientation of VW is shown during the pandemic. Finally, the conclusion is drawn looking back at the entire Essay.
Author: Albrecht Ritschl
Publisher: Wipf and Stock Publishers
ISBN: 1597520349
Category : Religion
Languages : en
Pages : 311
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Book Description
What accounts for Albrecht Ritschl's profound effect on modern theology? Philip Hefner proposed that he so energetically brought together in his work the elements of his generation, that all theology now stands on his shoulders. Many theologians have attacked Ritschl's ideas, others vigorously defend him, but all must confront him. The essays presented here will enable students and scholars to experience the force of Ritschl's writing for themselves. Ritschl was born in 1822 into the intellectual, social, and ecclesiastical elite of Berlin. After finishing his studies at the University of Tuebingen, he taught at Bonn for eighteen years and at Goettingen for twenty-five. Hefner shows that Ritschl spoke a word to his own age that was so appropriate and so in resonance with his contemporaries in Germany that despite its weaknesses it became the dominant theology of his generation. Ritschl's impact can be traced to three major factors: forceful statement of Christian faith, positive link to tradition, and scientific method. He exhibited a remarkable combination of scholarly integrity and devotion to the Christian life, as seen in his ten-year study of pietism - a movement he opposed. His theology also contributed to much that followed, including historical-critical studies and dialectical theology. These essays offer a balanced sample of Ritschl's thinking. In the Prolegomena to 'The History of Pietism' he establishes his method of studying different confessions on the basis of Christian lifestyle. Theology and Metaphysics offers his celebrated rejection of metaphysics in favor of a christocentric approach. Instruction in the Christian Religion, the writing that won for Ritschl his popularity among students, sets forth his specific doctrinal beliefs. Today's students will discover that Ritschl is both an intriguing historical figure and a thinker worth grappling with. These essays, along with Philip Hefner's extensive introduction, provide needed material for a reevaluation of Ritschl and of nineteenth century theology.
Author: James M. Plecnik
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
This dissertation presents three papers that examine the impact of ethics on the field of taxation. Many observers assert that the field of taxation is without morals; that is, tax preparers and taxpayers attempt to exploit the system as much as possible to increase their profitability. In my dissertation I explore the ethical and unethical practices of corporations, individual taxpayers, and tax preparers. To accomplish my goals I have employed three different research methodologies: Archival, Experimental, and Legal. Paper 1 discusses ethics and taxation at the corporate level by testing the impact of Corporate Social Responsibility and Financial Sustainability on tax avoidance/aggressiveness. Paper 1 uses archival methodology to support its hypotheses, and I find that corporations that are both Financially Sustainable and involve themselves in Corporate Social Responsibility are less likely to engage in aggressive tax behavior. Paper 2 discusses ethics and taxation at the individual level by testing the impact of an ethical prompt and the IRS & rsquo;s name on an individual & rsquo;s acceptance of tax evasion. Paper 2 uses experimental methodology to support its hypotheses, and I find that an ethical prompt can reduce the acceptance of tax evasion. I also find that being exposed to the IRS & rsquo;s name increases the acceptance of tax evasion. Finally, Paper 3 analyzes a significant issue in taxation & mdash;S corporation reasonable compensation. This paper uses Legal research methodology to reach its conclusions. First, I discuss the recent cases relating to S corporation compensation. Second, and more importantly, I find that many tax preparers are engaged in dubious ethical practices in the area of S corporation compensation. That is, tax preparers are filing returns that have no & ldquo;reasonable basis & rdquo; of success based on reasonable compensation precedent. This implies that these tax preparers are in violation of Circular 230 and can be penalized by the IRS. The acceptance of tax evasion (and aggressive tax avoidance) appears to be common at the corporate, individual taxpayer, and tax preparer levels. These papers propose solutions to prevent tax evasion from occurring, and these proposals are useful for standard setters and professional organizations attempting to reduce tax evasion.
Author: Nicholas A. Arnold
Publisher: BoD – Books on Demand
ISBN: 3756282880
Category : Business & Economics
Languages : en
Pages : 118
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Book Description
Within three individual essays, this thesis deals with collaborative and confrontational approaches by NPOs towards companies, and the role these play with respect to corporate responsibility. By drawing on social movement theory, nonprofit-business collaboration literature as well as legitimacy theory, it advances our knowledge regarding two topics: First, this thesis provides answers to the question how successful collaborative and confrontational approaches are individually at influencing households' judgements of companies and of NPOs themselves. Second, it extends our knowledge of interactions between these approaches. With respect to individual effects, this thesis demonstrates that both collaborative and confrontational approaches by NPOs exert a significant effect on households' legitimacy evaluations of companies and subsequently their consumption intentions. Legitimacy also appears as important underlying factor influencing households' support for NPOs, with collaborative NPOs enjoying higher legitimacy and thus support from households than confrontational ones. Concerning interactions between these two types of approaches, this thesis finds confirmation for previous suggestions that contrasting NPO approaches interplay - but demonstrates that such interactions clearly present a double-edged sword. By simultaneously focusing their approach on the same company, both types of NPO suffer a loss in their ability to influence households' perceptions of companies in the way they envision as well as their capability of attaining resources. However, if such approaches are applied sequentially, the picture of these interaction-effects become more positive. These results indicate that NPOs with different approaches towards companies are well advised to work together in a strategic manner in order to maximize their success.
Author: John Deigh
Publisher: Oxford University Press
ISBN: 0190878614
Category : Philosophy
Languages : en
Pages : 288
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Book Description
The essays in this collection belong to the tradition of naturalism in ethics. The tradition goes back to the beginnings of moral philosophy in ancient Greek thought. Its program is to explain moral thought and action as wholly natural phenomena. Its aim, in other words, is to explain such thought and action without recourse to either a reality separate from that of the natural world or volitional powers that operate independently of natural forces. Its greatest exponent in ancient thought was Aristotle. In modern thought Hume and Freud stand out as the most influential contributors to the tradition. All three thinkers made the study of human psychology fundamental to their work in ethics. All three built their theories on studies of human desires and emotions and assigned to reason the role of guiding the actions that spring from our desires and emotions toward ends that promise self-fulfillment and away from ends that are self-destructive. The collection's essays draw inspiration from their ideas. Its twelve principal essays are arranged to follow the lead of Aristotle's and Hume's ethics. The first three survey and examine general theories of emotion and motivation. The next two focus on emotions that are central to human sociability and that contemporary Anglo-American philosophers discuss under the rubric of reactive attitudes. Turning to distinctively cognitive powers necessary for moral thought and action, the sixth and seventh essays discuss the role of empathy in moral judgment and defend Bernard Williams's controversial account of practical reason. The final five essays use the studies in moral psychology of the previous chapters to treat questions in ethics and social philosophy. The treatment of these questions exemplifies the implementation of a naturalist program in these disciplines.
Author: Steven L Grover
Publisher: Routledge
ISBN: 1317743571
Category : Business & Economics
Languages : en
Pages : 136
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Book Description
Ethical leadership has come to the forefront of management thought in the twenty-first century in the wake of breaches of judgement and integrity that have plagued international markets. This volume assembles an international cadre of management scholars to explore questions surrounding ethical leadership. Using a variety of methods and approaches, this collection of studies examines how people determine the ethicality of their leaders, the complex connection of trust and those perceptions, and how that affects positive employee outcomes in the private and public sectors. Issues are explored both from the standpoint of behaving unethically and behaving ethically at the individual and firm levels. The diversity of approaches and penetrating insight makes this a valuable resource for anyone interested in understanding the dynamics of ethics and leadership. This book was originally published as a special issue of the Journal of Change Management.
Author: Güler Aras
Publisher: Taylor & Francis
ISBN: 1317159551
Category : Business & Economics
Languages : en
Pages : 284
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Book Description
Companies can no longer expect to engage in dubious or unethical corporate behaviour without risking their reputation and damaging, perhaps irrevocably, their market position. Irresponsible corporate behavior not only deprives shareholders of long-term returns but also ultimately imposes a cost on society as a whole. Sustainable business is about ensuring that entities contribute toward positive social, environmental, and economic outcomes. Bad business behaviour is costly for stakeholders, for markets, for society, and the economy alike. To ensure that a company behaves well, the buy-in of the leadership team is crucial. The full commitment of the board of directors, in conjunction with the senior managers of the organization, is required if an organization is to be socially responsible. In this sense, leadership does not reside with an individual (the CEO) within the organization but with all of those at the apex of corporate power and control. Effective change management requires enlightened and capable leadership to instigate and drive the process of embedding a sustainable and socially responsible corporate philosophy and culture that supports good business decision-making. A profound understanding of the requirements of such a leadership process will help corporate managers become highly effective change agents. Governance will be the main driver of this change. For the economy and financial markets to become sustainable and resilient, radical changes in corporate leadership need to take place. Integrated reporting, government regulation, and international standards will all be important factors in bringing about this change. As well as understanding the effects of corporate behavior on financial markets, such an understanding is also now imperative in relation to the social and environmental contexts.
