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  1.  41
    Commonality in Codes of Ethics.Margaret Forster, Tim Loughran & Bill McDonald - 2009 - Journal of Business Ethics 90 (S2):129 - 139.
    We create a database of company codes of ethics from firms listed on the Standard & Poor's 500 Index and, separately, a sample of small firms. The SEC believes that "ethics codes do, and should, vary from company to company." Using textual analysis techniques, we measure the extent of commonality across the documents. We find substantial levels of common sentences used by the firms, including a few cases where the codes of ethics are essentially identical. We consider these results in (...)
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  2.  80
    A Wolf in Sheep’s Clothing: The Use of Ethics-Related Terms in 10-K Reports.Tim Loughran, Bill McDonald & Hayong Yun - 2009 - Journal of Business Ethics 89 (S1):39-49.
    We examine the occurrence of ethicsrelated terms in 10-K annual reports over 1994-2006 and offer empirical observations on the conceptual framework of Erhard et al. 2007). We use a pre-Sarbanes-Oxley sample subset to compare the occurrence of ethics-related terms in our 10-K data with samples from other studies that consider virtue-related phenomena. We find that firms using ethics-related terms are more likely to be "sin" stocks, are more likely to be the object of class action lawsuits, and are more likely (...)
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  3.  14
    Trust, but Verify: MD&A Language and the Role of Trust in Corporate Culture.Robert Audi, Tim Loughran & Bill McDonald - 2016 - Journal of Business Ethics 139 (3):551-561.
    Trust is both ethically important and essential for business but difficult to measure. This paper contributes toward clarifying the nature of trust in a way that is both conceptually helpful for ethical inquiries concerning business and pertinent to the measurement of trust as an element in organizations. Several papers hypothesize that increasing the role of trust in a corporation reduces the need for external monitoring and contracts. Assessing this important hypothesis requires a way to gauge whether a firm has a (...)
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  4.  12
    Financial Disclosure and Customer Satisfaction: Do Companies Talking the Talk Actually Walk the Walk?Ronald J. Balvers, John F. Gaski & Bill McDonald - 2016 - Journal of Business Ethics 139 (1):29-45.
    Using the emerging technology of large-scale textual analysis, this study examines the use of the term ‘customer satisfaction’ and its variants in the annual reports issued by publicly traded U.S. corporations and filed with the Securities and Exchange Commission as Form 10-K. We document the frequency of the term’s occurrence in 10-Ks over the 1995–2013 period and the differences in usage across industries. We then relate the term’s usage in 10-Ks to subsequent scores from the American Customer Satisfaction Index to (...)
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  5. How Have Corporate Codes of Ethics Responded to an Era of Increased Scrutiny?Tim Loughran, Bill McDonald & James R. Otteson - forthcoming - Journal of Business Ethics:1-16.
    Over the past decade, corporate scandals have proliferated. These scandals, along with the emergence of the #MeToo movement and Environmental, Social, and Corporate Governance mandates, have increased the scrutiny of corporations’ ethics culture. How have companies responded in terms of the language appearing in their public ethics documents? We compare the Code of Ethics in 2008 versus 2019 for a sample of S&P 500 firms. For the vast majority of firms, their Code of Ethics lengthened, with the average 2019 code (...)
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  6.  6
    Full Collection of Personal Narratives.Stephanie Arnold, Kim Elizabeth Herschaf, Peter M. Anthony, Jean R. Hausheer, Raymond O’Brien, Jean Barban, Bill McDonald, Ellen Whealton, Nancy Evans Bush, Chris Batts, Karen Thomas, Erica McKenzie, Rynn Burke, Peter Baldwin Panagore, Sue Pighini, Tony Woody, Ingrid Honkala & P. M. H. Atwater - 2020 - Narrative Inquiry in Bioethics 10 (1):1-31.
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  7.  6
    Childhood NDE—Life Experiences Shown for the Next 50 Years!Bill McDonald - 2020 - Narrative Inquiry in Bioethics 10 (1):17-19.
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