7 found
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  1. Corporate Philanthropic Disaster Response and Ownership Type: Evidence From Chinese Firms' Response to the Sichuan Earthquake. [REVIEW]Ran Zhang, Zabihollah Rezaee & Jigao Zhu - 2010 - Journal of Business Ethics 91 (1):51 - 63.
    This article examines whether the charitable giving amount and likelihood of firm response to catastrophic events relate to firms' ownership type using a unique dataset of listed firms in China, where state ownership is still prevalent. Based on the data of Chinese firms' response to the 2008 Sichuan earthquake, we find that the extent of corporate contributions for state-owned firms following this disaster is less than that for private firms. State-owned firms are also less likely to respond in this disaster (...)
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    Corporate Philanthropic Disaster Response and Ownership Type: Evidence From Chinese Firms’ Response to the Sichuan Earthquake.Ran Zhang, Zabihollah Rezaee & Jigao Zhu - 2010 - Journal of Business Ethics 91 (1):51-63.
    This article examines whether the charitable giving amount and likelihood of firm response to catastrophic events relate to firms’ ownership type using a unique dataset of listed firms in China, where state ownership is still prevalent. Based on the data of Chinese firms’ response to the 2008 Sichuan earthquake, we find that the extent of corporate contributions for state-owned firms following this disaster is less than that for private firms. State-owned firms are also less likely to respond in␣this disaster compared (...)
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  3.  43
    Ethical Behavior in Higher Educational Institutions: The Role of the Code of Conduct. [REVIEW]Zabihollah Rezaee, Robert C. Elmore & Joseph Z. Szendi - 2001 - Journal of Business Ethics 30 (2):171 - 183.
    The report of the Treadway Commission suggests that all public companies should establish effective written codes of conduct in promoting honorable behavior by corporations. The need for written "codes of conduct" for businesses is evident in the current literature. However, there is not sufficient evidence regarding the implication of codes of conduct in a college. Academic dishonesty has become an important issue in institutions of higher education. Codes of conduct can also provide a basis for ethical behavior in colleges and (...)
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  4.  16
    Are the Quantity and Quality of Sustainability Disclosures Associated with the Innate and Discretionary Earnings Quality?Ling Tuo & Zabihollah Rezaee - 2019 - Journal of Business Ethics 155 (3):763-786.
    Voluntary disclosures of sustainability information have recently received considerable attention by investors, regulators, and public companies in improving reliability and integrity of corporate reporting. We examine the association between the quantity and quality of sustainability disclosures and earnings quality in the context of corporate ethical value and culture. We posit that sustainability disclosures of environmental, social, and governance performance reports are linked to earnings quality, because of the importance of both earnings quality and ESG sustainability disclosures to investors and trustworthiness (...)
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  5.  55
    Do Credible Firms Perform Better in Emerging Markets? Evidence From China.Ran Zhang & Zabihollah Rezaee - 2009 - Journal of Business Ethics 90 (2):221-237.
    Prior research suggests that corporate credibility is associated with firm financial performance in developed countries. This article examines whether corporate credibility is related to firm performance using Economic Observer's rating of corporate credibility in China, the largest emerging market in the world. Based on a four-stage valuation model, we find that more reputable and credible firms outperform those with low ratings by almost 20% in 3-year stock returns and have better 3-year net profit margins, return on equity, and sales growth. (...)
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  6.  5
    Regulatory Enforcement of Accounting Ethics in Puerto Rico.Rogelio J. Cardona, Zabihollah Rezaee, Wanda Rivera-Ortiz & José C. Vega-Vilca - 2020 - Journal of Business Ethics 167 (1):63-76.
    This paper examines ethical violations committed by Certified Public Accountants in Puerto Rico in the 2002–2010 period and the related disciplinary actions taken by the local regulatory bodies. The institutional settings for the accounting profession in PR are different from those of the United States. Ethical complaints are investigated by the PR Society of CPAs and evaluated based on the Code of Professional Conduct of the American Institute of Certified Public Accountants, although most CPAs in PR are not affiliated with (...)
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    Islamic Religious Atmosphere and Audit Pricing: Evidence From Iran.Mehdi Khodakarami, Zabihollah Rezaee & Reza Hesarzadeh - 2021 - Business Ethics, the Environment and Responsibility 30 (4):716-737.
    Business Ethics, the Environment & Responsibility, EarlyView.
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