Search results

1 – 10 of over 8000
Article
Publication date: 18 December 2023

Somipam R. Shimray, Sakshi Tiwari and Chennupati Kodand Ramaiah

The purpose of this study is to examine characteristics of retracted publications from Indian authors and inspect a relationship between journal impact factor (JIF) and the number…

Abstract

Purpose

The purpose of this study is to examine characteristics of retracted publications from Indian authors and inspect a relationship between journal impact factor (JIF) and the number of authors (NoA).

Design/methodology/approach

The authors examined the general characteristics of retracted publications and investigated the correlation between JIF and NoA from Indian authors from January 1, 2017, to December 31, 2022. Data were mined from retraction watch http://retractiondatabase.org/ (n = 1,459) and determined the year of publication, year of retraction, authors, journals, publishers and causes of the retractions. A journal citation report was extracted to gather the JIFs.

Findings

About one-third of retracted papers were published in 2020; 2022 has the highest retraction rate (723); studies with two authors represent about one-third (476) of the published articles; Journal of Ambient Intelligence and Humanized Computing (354) has the highest number of retractions; Springer published the most retracted papers (674); and the majority of the journal (1,133) is indexed in journal citation reports, with impact factor extending from 0.504 to 43.474. Retraction due to legal reasons/legal threats was the most predominant reason for retraction.

Originality/value

This study reflects growth in author collaborations with a surge in the JIF. This study recommends that quick retraction is essential to reduce the adverse effects of faulty research.

Details

Global Knowledge, Memory and Communication, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9342

Keywords

Abstract

Details

Responsible Investment Around the World: Finance after the Great Reset
Type: Book
ISBN: 978-1-80382-851-0

Article
Publication date: 13 May 2022

Daphne Sobolev and James Clunie

Predatory trading is a stock market trading technique in which certain market participants exploit information about other market participants' need to trade. Predatory trading…

Abstract

Purpose

Predatory trading is a stock market trading technique in which certain market participants exploit information about other market participants' need to trade. Predatory trading often harms others. Hence, this paper examines the determinants and effects of financial practitioners' and lay people's judgments of predatory trading. Specifically, it investigates how the public availability and reliability of the exploited information affect their ethics and legality judgments and how the latter influence their behavioral intentions and regulation support.

Design/methodology/approach

The authors conducted two scenario judgment studies. In the first study, participants were financial practitioners, and in the second – lay people.

Findings

Practitioners often judge predatory trading to be ethical. Practitioners and lay people incorporate in their ethics and legality judgments the public availability of the exploited information but tend to discount the legal reliability criterion. Lay people justify their ethics judgments using harm, legal or profit maximization principles. Practitioners' intentions to engage in predatory trading and lay people's intentions to let predatory fund managers invest their money depend on their judgments, which influence their regulation support.

Originality/value

This paper is the first to explore people's judgments of predatory trading. It highlights that despite the harm that predatory trading involves, practitioners often judge it to be ethical. Although law tends to lag behind financial innovation, people base their judgments and hence also behavioral intentions on their interpretation of the regulation. Hence, it reveals a dark aspect of the relationship between ethics and legality judgments.

Details

Review of Behavioral Finance, vol. 15 no. 3
Type: Research Article
ISSN: 1940-5979

Keywords

Abstract

Details

Looking for Information
Type: Book
ISBN: 978-1-80382-424-6

Abstract

Details

Understanding Intercultural Interaction: An Analysis of Key Concepts, 2nd Edition
Type: Book
ISBN: 978-1-83753-438-8

Article
Publication date: 21 November 2022

Amitabh Anand, Melanie Bowen and Deva Rangarajan

Despite the prominence of ethics in mainstream marketing and sales literature, studies on the role of unethical sales practices remain sparse. As a result, we sought to fill this…

Abstract

Purpose

Despite the prominence of ethics in mainstream marketing and sales literature, studies on the role of unethical sales practices remain sparse. As a result, we sought to fill this void by reviewing and integrating the available research on unethical sales practices.

Design/methodology/approach

A systematic methodology is used to review the literature. The data study covered peer-reviewed journal publications from 2008 through 2020.

Findings

Our investigation uncovered patterns (situational ethical behavior, ethical sales organizational culture, ethical leadership of salespeople, and unethical behavior). We suggest promising avenues for further research by concluding our methodological and theoretical contribution.

Originality/value

Today’s sales profession is continually evolving, putting increased demand on salespeople to adapt to new norms. Salespeople may be enticed to engage in unethical sales tactics in these situations, endangering not just themselves, but also their organizations and clients. This research contributes to the unique nature of ethics among sales people.

Details

Journal of Business & Industrial Marketing, vol. 38 no. 9
Type: Research Article
ISSN: 0885-8624

Keywords

Article
Publication date: 19 January 2023

Giorgia Maria D'Allura, Andrea Calabrò and Marco Santangelo

The aim of this paper is to theorize on and empirically extend the understanding of the adoption of codes of ethics within the context of family firms. The authors contend that in…

Abstract

Purpose

The aim of this paper is to theorize on and empirically extend the understanding of the adoption of codes of ethics within the context of family firms. The authors contend that in family firms the adoption of code of ethics is a process emerging from social interaction.

Design/methodology/approach

Through a multiple case study design the authors analyze family firms that have not yet adopted a code of ethics and untangle the process that could potentially lead to that choice.

Findings

The authors’ main finding suggests that the institutional context impacts on the adoption of codes of ethics. Furthermore, in first generation the adoption of codes of ethics is hindered by the presence of the founder and the existence of strong family ties. In subsequent generations as founder centrality is reduced the owning-family considers more the possibility to adopt such codes to preserve the family's reputation in the local community.

Research limitations/implications

First multiple views also from external stakeholders could be added; second, an international perspective using cross-country cases could add more nuances on how cultural and institutional aspects shape the adoption of codes of ethics differently across national contexts.

Practical implications

The authors’ findings inform family business owners on the importance of adopting code of ethics to support the formalization of the family value system.

Originality/value

The authors advance the debate on codes of ethics in family firms by disentangling the process through which those codes may be adopted to institutionalize and formalize the family values, history and tradition.

Details

Journal of Family Business Management, vol. 13 no. 4
Type: Research Article
ISSN: 2043-6238

Keywords

Article
Publication date: 5 September 2023

Abir Hichri

This study aims to investigate the relationship between audit quality and value relevance and subsequently ascertain the moderating effect of business ethics on integrated…

Abstract

Purpose

This study aims to investigate the relationship between audit quality and value relevance and subsequently ascertain the moderating effect of business ethics on integrated reporting (IR)–value relevance.

Design/methodology/approach

This study applied linear regressions with panel data using the Thomson Reuters ASSET4 database from European countries to analyse data of 510 companies belonging to the environmental, social and governance (ESG) index between 2010 and 2022.

Findings

A significant positive relationship was found between audit quality and value relevance. The results also suggest that IR has significant explanatory power on value relevance, and that business ethics moderate the relationship between IR and value relevance in European ESG firms.

Practical implications

Managers will see IR, business ethics and audit as a business strategy with incremental market value. In this regard, this study tried to provide insights and managerial solutions for managers of international companies to improve their strategy by drawing on the social, moral and business ethics approach. This finding will improve the informational relevance for investment opportunities, thus resulting in improved business performance.

Originality/value

To the best of the author’s knowledge, this is the first study to investigate the moderating role of business ethics in the relationship between IR and value relevance. This paper fulfils a recognised need to study the influence of audit quality on investor decisions. Furthermore, the contribution of this study could be observed in the fact that the market value analysis differs between the contractual and the business ethics approaches. Also, including a moderating variable in the explanation and determination of value relevance remains somewhat underexplored.

Details

Review of Accounting and Finance, vol. 22 no. 5
Type: Research Article
ISSN: 1475-7702

Keywords

Article
Publication date: 14 November 2023

Achref Marzouki, Jamel Chouaibi and Tijani Amara

This paper aims to explore the relationship between corporate corruption risk and environmental, social and governance (ESG) reporting and if this relationship is moderated by…

Abstract

Purpose

This paper aims to explore the relationship between corporate corruption risk and environmental, social and governance (ESG) reporting and if this relationship is moderated by business ethics.

Design/methodology/approach

Data from a sample of 347 European firms selected from the ESG Index between 2010 and 2020 were used to test the model using panel data and multiple regressions. This paper considered the feasible generalized least squares estimation for linear panel data models. A multiple regression model is used to analyze the moderating effect of business ethics on the association between corporate corruption risk and ESG reporting. For robustness analyses, the authors included the alternative measure of the dependent variable, and they applied the simultaneous equation model for the endogeneity test.

Findings

The empirical results reveal a negative relationship between corporate corruption risk and ESG reporting. Furthermore, the findings suggest that business ethics positively moderate the relationship between corporate corruption risk and ESG reporting.

Practical implications

This paper presents an enormous contribution to the various economic agents involved in the company. The results could attract the attention of socially responsible investors and, above all, corporate citizens. Moreover, the managers of corrupt companies could take into account the results of this study by being more committed to an optimized transparency strategy on ESG reporting.

Originality/value

To the best of the authors’ knowledge, this is the first study to investigate the moderating role of business ethics on the relationship between corporate corruption risk and ESG reporting in the European context. It is also the first study documenting that business ethics reinforce the relationship between firm corruption and nonfinancial information transparency. This study fills a research gap as it expands the existing literature, which generally focuses on the impact of corporate corruption on ESG reporting.

Details

International Journal of Ethics and Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9369

Keywords

Book part
Publication date: 30 March 2023

Megan Seymore and Mary B. Curtis

Some of the best information for preventing accounting violations is received from employees who have observed the unethical behavior (Henning, 2016). However, receiving

Abstract

Some of the best information for preventing accounting violations is received from employees who have observed the unethical behavior (Henning, 2016). However, receiving information about accounting violations or other unethical behavior in organizations requires employees to voluntarily report the behavior. Employees may be particularly hesitant to report unethical behavior when the behavior benefits them. Employees may also justify their own unethical behavior as morally appropriate when their moral identity allows the behavior. The authors draw on psychology and ethics literature to examine the relationships among moral identity, moral disengagement, and unethical behavior. In the exploration of behavior, the authors examine both commissions and omissions. While unethical commissions are violations directly committed by an individual without cooperation from others, unethical omissions are violations resulting from an individual failing to take steps necessary to correct another's unethical behavior.

The authors conduct a survey about cheating with a sample of college students. Using structural equation modeling, the authors find that intentions to engage in unethical commissions are positively associated with moral disengagement, while unethical omissions do not appear to create the moral disengagement that can arise from cognitive dissonance. The authors also find a feedback loop from moral disengagement to future intentions, which suggests moral disengagement created from one unethical act increases intentions for future unethical behavior. Finally, the authors find a simple intervention that can help to increase the moral intensity of observed unethical behavior.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-80455-792-1

Keywords

1 – 10 of over 8000