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  1. CEO Hubris and Firm Pollution: State and Market Contingencies in a Transitional Economy.Lu Zhang, Shenggang Ren, Xiaohong Chen, Dayuan Li & Duanjinyu Yin - 2018 - Journal of Business Ethics 161 (2):459-478.
    This study focuses on CEO hubris and its effect on corporate unethical behaviour—pollution in particular, and in addition examines critical institutional contingencies [state ownership, political connection and industrial competition] which may moderate this effect. With data from over-polluting listed firms based on the real-time pollution monitoring system in transitional China from 2015 to 2017, we find that CEO hubris is significantly positively related to firm pollution, and that the moderating role of SO is not significant, that PC positively moderates the (...)
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  • Whether Top Executives' Turnover Influences Environmental Responsibility: From the Perspective of Environmental Information Disclosure. [REVIEW]X. H. Meng, S. X. Zeng, C. M. Tam & X. D. Xu - 2013 - Journal of Business Ethics 114 (2):341-353.
    We have empirically examined the relationship between top executives’ turnover and the corporate environmental responsibility by identifying the influence of ten specific turnover reasons resulting in the chairman’s departure and two important types of chairman’s succession. Using a sample of 782 manufacturing listed companies across 3 years in China, we find that the corporate environmental responsibility is negatively associated with the involuntary and negative turnover (i.e., dismissal, health and death, and forced resignation) and positively associated with improving corporate governance, and (...)
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  • From Voluntarism to Regulation: A Study on Ownership, Economic Performance and Corporate Environmental Information Disclosure in China. [REVIEW]X. H. Meng, S. X. Zeng & C. M. Tam - 2013 - Journal of Business Ethics 116 (1):217-232.
    This article examines whether economic performance could affect EID and how the relationship is determined by the form of ownership from voluntarism to regulation under the current Chinese context. In this study, our empirical results show that the relationship between firms’ performance and EID is complex and the interactive impact of ownership and economic performance on EID significantly varies from voluntary disclosure to mandatory disclosure. This study provides a more comprehensive understanding of the motivations in corporate EID. The performance–impression theory (...)
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  • Are Politically Endorsed Firms More Socially Responsible? Selective Engagement in Corporate Social Responsibility.Xiaowei Rose Luo & Danqing Wang - 2021 - Journal of Business Ethics 170 (3):535-555.
    The state plays a major role in corporate social responsibility in emerging and transitional economies and often influences firms through political connection, and hence knowing how firms respond to the state’s CSR initiatives can inform policy making and has important implication on the sustainability of society and environment. However, existent studies show conflicting results on politically connected firms’ CSR participation. We examine the relationship between political endorsement and firms’ engagement in different types of CSR simultaneously. Using a representative sample of (...)
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  • Do managerial ethics and legal education influence online privacy policies in Greater China?David Li - 2018 - Asian Journal of Business Ethics 7 (2):117-136.
    This study evaluated the online privacy policies of business-to-consumer e-commerce firms in five industries of mainland China, Taiwan, and Hong Kong. Based on the neo-institutional theory, we also tested whether the four institutional factors, top management’s legal education, managerial ethics, rule of law in information privacy protection and peer practices, had any effects on e-information and e-communication content. Results from a content analysis of 229 websites found that the privacy policy contents that complied with generally accepted privacy standards were lesser (...)
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  • Environmental Pressure and the Performance of Foreign Firms in an Emerging Economy.Nahyun Kim, Jon J. Moon & Haitao Yin - 2016 - Journal of Business Ethics 137 (3):475-490.
    Does environmental management help foreign firms outperform local firms in emerging economies? While existing research suggests that environmental management may or may not benefit firm performance, the question is particularly under-investigated in the emerging economy context. Using the data on foreign investment into China, this study explores whether foreign firms that are under greater environmental pressure, at home or at the host, outperform comparable local firms in an emerging host country. In making this comparison, we use propensity-score matching and a (...)
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  • Corporate social responsibility: review and roadmap of theoretical perspectives.Jędrzej George Frynas & Camila Yamahaki - 2016 - Business Ethics: A European Review 25 (3):258-285.
    Based on a survey and content analysis of 462 peer-reviewed academic articles over the period 1990–2014, this article reviews theories related to the external drivers of corporate social responsibility and the internal drivers of CSR that have been utilized to explain CSR. The article discusses the main tenets of the principal theoretical perspectives and their application in CSR research. Going beyond previous reviews that have largely failed to investigate theory applications in CSR scholarship, this article stresses the importance of theory-driven (...)
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  • How the Market Values Greenwashing? Evidence from China.Xingqiang Du - 2015 - Journal of Business Ethics 128 (3):547-574.
    In China, many firms advertise that they follow environmentally friendly practices to cover their true activities, a practice called greenwashing, which can cause the public to doubt the sincerity of greenization messages. In this study, I investigate how the market values greenwashing and further examine whether corporate environmental performance can explain different and asymmetric market reactions to environmentally friendly and unfriendly firms. Using a sample from the Chinese stock market, I provide strong evidence to show that greenwashing is significantly negatively (...)
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  • Is Corporate Philanthropy Used as Environmental Misconduct Dressing? Evidence from Chinese Family-Owned Firms.Xingqiang Du - 2015 - Journal of Business Ethics 129 (2):341-361.
    In this study, I examine the hidden connection between corporate philanthropic giving and corporate environmental misconduct. Using survey data from Chinese family-owned firms, I provide strong and consistent evidence to show that corporate environmental misconduct is significantly positively associated with corporate philanthropic giving, suggesting that some Chinese family-owned firms act philanthropically to divert public attention from their environmentally unfriendly behavior. Moreover, the positive association between corporate environmental misconduct and corporate philanthropic giving is less pronounced for politically connected family-owned firms than (...)
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  • Corporate Environmental Responsibility in Polluting Industries: Does Religion Matter?Xingqiang Du, Wei Jian, Quan Zeng & Yingjie Du - 2014 - Journal of Business Ethics 124 (3):1-23.
    Using a sample of Chinese listed firms in polluting industries for the period of 2008–2010, we empirically investigate whether and how Buddhism, China’s most influential religion, affects corporate environmental responsibility (CER). In this study, we measure Buddhist variables as the number of Buddhist monasteries within a certain radius around Chinese listed firms’ registered addresses. In addition, we hand-collect corporate environmental disclosure scores based on the Global Reporting Initiative (GRI) sustainability reporting guidelines. Using hand-collected Buddhism data and corporate environmental disclosure scores, (...)
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  • Business Ethics and Finance in Greater China: Synthesis and Future Directions in Sustainability, CSR, and Fraud.Douglas Cumming, Wenxuan Hou & Edward Lee - 2016 - Journal of Business Ethics 138 (4):601-626.
    Following the financial crisis and recent recession, the center of gravity of global economic growth and competitiveness is shifting toward emerging economies. As a leading and increasingly influential emerging economy, China is currently attracting the attention of academics, practitioners, and policy makers. There has been an increase in research interest in and publications on issues relating to China within high-quality international academic journals. We therefore organized a special issue conference in conjunction with the Journal of Business Ethics in Lhasa, Tibet, (...)
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  • Will Corporate Political Connection Influence the Environmental Information Disclosure Level? Based on the Panel Data of A-Shares from Listed Companies in Shanghai Stock Market.Zhihua Cheng, Feng Wang, Christine Keung & Yongxiu Bai - 2017 - Journal of Business Ethics 143 (1):209-221.
    The purpose of the Chinese Environmental Information Disclosure System is to protect the environment through public participation and public opinion. This paper uses data from listed Chinese companies in heavily polluted industries from 2008 to 2013 to examine the influence that corporate political connection has on corporate environmental information disclosure level. The results show that firstly, while environmental disclosure level has improved over time, negative information that reflects the real status of environmental management has also been concealed. Secondly, although corporate (...)
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  • Initiating Disclosure of Environmental Liability Information: An Empirical Analysis of Firm Choice. [REVIEW]Jennifer C. Chen, Charles H. Cho & Dennis M. Patten - 2014 - Journal of Business Ethics 125 (4):1-12.
    This paper investigates potential motivations for late adopting U.S. companies to begin disclosing environmental liability amounts in their financial statements. Based on a review of 10-K reports filed from 1998 through 2012, inclusive, we identified 55 firms initiating environmental liability disclosure over the period, with all but three doing so by 2006. Focusing on the disclosers up through 2006, we argue that the companies may have used the disclosure as a tool of impression management to avoid potential stakeholder mis-estimation of (...)
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