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  1.  70
    Drivers of Environmental Disclosure and Stakeholder Expectation: Evidence From Taiwan. [REVIEW]Cheng-Li Huang & Fan-Hua Kung - 2010 - Journal of Business Ethics 96 (3):435 - 451.
    This article investigates stakeholder expectations associated with corporate environmental disclosure. Several articles have studied the effect that stakeholder pressure has on environmental disclosing strategies. In this article, we extend previous research to an examination of the influence of external, internal, and intermediary stakeholder groups or constituencies in turn to clarify the demands of multiple stakeholders as to firms' disclosure of sufficient and adequate environmental information. The sample comprised Taiwanese firms listed on the Taiwan Stock Exchange. Our results show that the (...)
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  2.  58
    The Effects of Managers' Moral Philosophy on Project Decision Under Agency Problem Conditions.Cheng-Li Huang & Bao-Guang Chang - 2010 - Journal of Business Ethics 94 (4):595 - 611.
    This study derives an improved model of managers' decision-making behavior regarding possibly failing projects. Instead of adopting cognitive moral development used by Rutledge and Karim (Accounting, Organization and Society 24, 173-184, 1999) this investigation uses the agency theory framework to consider individual moral philosophy for the improvement of decisions regarding possibly failing projects. This research hypothesizes that a manager with low relativism has a stronger tendency to discontinue a possibly failing project than one with high relativism when agency problem are (...)
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  3.  14
    The Effects of Managers’ Moral Philosophy on Project Decision Under Agency Problem Conditions.Cheng-Li Huang & Bao-Guang Chang - 2010 - Journal of Business Ethics 94 (4):595-611.
    This study derives an improved model of managers’ decision-making behavior regarding possibly failing projects. Instead of adopting cognitive moral development used by Rutledge and Karim this investigation uses the agency theory framework to consider individual moral philosophy for the improvement of decisions regarding possibly failing projects. This research hypothesizes that a manager with low relativism has a stronger tendency to discontinue a possibly failing project than one with high relativism when agency problem are present or absent. Also, this study suggests (...)
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  4.  20
    Managerial Morality and Philanthropic Decision-Making: A Test of an Agency Model.Cheng-Li Huang & Ju-Lan Tsai - 2015 - Journal of Business Ethics 132 (4):795-811.
    While previous authors have broadly examined the motivations and outcomes of the philanthropic activities of organizations, the present study extends Miska et al.’s rationalistic approach to examine the degree to which managerial philanthropic decision-making behaviour is dominated by morality. This study also tackles the question of whether this relationship is moderated by the strength of the geographical proximity and amount of the donation within an agency framework. To probe the radical agency problem and the effect of intervention, an alternative heuristic (...)
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