haku: @all diversity / yhteensä: 845
viite: 28 / 845
| Tekijä: | Labelle, R. Gargouri, R.M. Francoeur, C. |
| Otsikko: | Ethics, diversity management and financial reporting quality |
| Lehti: | Journal of Business Ethics
2010 : MAY, VOL. 93:2, p.335-353 |
| Asiasana: | corporate governance diversity stakeholders financial statements multivariate analysis quality earnings ethics |
| Kieli: | eng |
| Tiivistelmä: | This paper proposes and empirically tests a theoretical framework incorporating Reidenbach and Robins (J Bus Ethics 10(4):273284, 1991) conceptual model about the development of corporate moral. The framework is applied to investigate the relation between governance and business ethics, as proxied by diversity management (DM), and quality of financial reports, as proxied by the magnitude of earnings management (EM). DM and governance quality are measured according to the ratings of Jantzi Research (JR), a leading social and governance research provider for institutional investors. This DM score is part of an index constructed by JR that investment managers use to include DM criteria to their investment decisions. Duly, a positive connection between corporate DM development and financial reporting quality is discovered while controlling for other known factors affecting earnings quality in the literatures on governance and accounting choices. Despite some presented caveats, this research contributes to the ethics, governance, and financial reporting literatures by examining the dynamics between governance and ethics in the prevention of EM. |
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