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  1. The Moderating Role of Context in Determining Unethical Managerial Behavior: A Case Survey.Miska Christof, Günter K. Stahl & Matthias Fuchs - 2018 - Journal of Business Ethics 153 (3):793-812.
    We examine the moderating role of the situational and organizational contexts in determining unethical managerial behavior, applying the case-survey methodology. On the basis of a holistic, multiple-antecedent perspective, we hypothesize that two key constructs, moral intensity and situational strength, help explain contextual moderating effects on relationships between managers’ individual characteristics and unethical behavior. Based on a quantitative analysis of 52 case studies describing occurrences of real-life unethical conduct, we find empirical support for the hypothesized contextual moderating effects of moral intensity (...)
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  • The roles of self-construal in sharpening reputation judgment: an experimental study on earnings management.Ida Nur Aeni, Supriyadi & Heri Yanto - 2021 - Asian Journal of Business Ethics 10 (2):183-204.
    This study aims to investigate the role of self-construal in sharpening reputation judgment on earnings management cases. This study involves a personality variable that can provide sharper insights into individual assessments, namely self-construal. The study uses an experimental case with involved participants to judge the ethics of earnings management done by other managers (the target managers). Participants of this study consist of 109 master’s degree students majoring in accounting and management who acts as fellow managers. Participants provide ethical judgment and (...)
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  • Mood and Ethical Decision Making: Positive Affect and Corporate Philanthropy.Leon Zolotoy, Don O’Sullivan, Myeong-Gu Seo & Madhu Veeraraghavan - 2020 - Journal of Business Ethics 171 (1):189-208.
    This study examines the influence of mood on corporate philanthropic giving. Drawing on group emotions theory and affect-infused decision theory, we advance the argument that firms allocate greater resources to philanthropy when headquarters-based employees are in a more positive affective state. We also describe three boundary conditions in this relationship—executives’ embeddedness in the firm, executives’ latitude to engage in philanthropic giving, and the firm’s track record of corporate social irresponsibility. We test our arguments using a longitudinal dataset of philanthropic giving (...)
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  • The Unwitting Accomplice: How Organizations Enable Motivated Reasoning and Self-Serving Behavior.Laura J. Noval & Morela Hernandez - 2019 - Journal of Business Ethics 157 (3):699-713.
    In this article, we demonstrate that individuals use motivated reasoning to convince themselves that their self-serving behavior is justified, which in turn affects the distribution of resources in business situations. Specifically, we explore how ambiguous contextual cues and individual beliefs can jointly form motivated reasoning. Across two experimental studies, we find that whereas individual ideologies that endorse status hierarchies can strengthen the relationship between contextual ambiguity and motivated reasoning, individual beliefs rooted in fairness and equality can weaken it. Our findings (...)
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  • Valuation Effect of Emotionality in Corporate Philanthropy.Anh Dang & Trung Nguyen - 2020 - Journal of Business Ethics 173 (1):47-67.
    Despite receiving a great deal of research attention, the effect of corporate philanthropy on shareholder value remains inconclusive. To address this issue, the present paper examines emotionality as an important factor based on which investors infer about the firm’s motive as well as the beneficiary’s worthiness and react accordingly. Consistent with attribution theory, our event study shows that announcements with more emotional expressions are associated with higher cumulative abnormal stock returns and the effect is stronger when investor attention is greater. (...)
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