Discussion of "Ethical Climate, Social Responsibility and Earnings Management”

Verfasser / Beitragende:
[Mary Curtis]
Ort, Verlag, Jahr:
2015
Enthalten in:
Journal of Business Ethics, 126/1(2015-01-01), 61-63
Format:
Artikel (online)
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245 1 0 |a Discussion of "Ethical Climate, Social Responsibility and Earnings Management”  |h [Elektronische Daten]  |c [Mary Curtis] 
520 3 |a In this discussion of Shafer's (J Bus Ethics, 2013, doi: 10.1007/s10551-013-1989-3 ) empirical research published in this issue, I raise several issues for future research. For example, I encourage ethics research to more carefully consider their use of climate versus culture, and call for an elucidation of the different characteristics of the two constructs. Additionally, the relationship between corporate ethical climate and employees' perceptions of the importance of ethical behavior is complex. Because research commonly calls for organizations to improve their climate in order to improve ethical behavior, an exploration of the exit, voice, loyalty, or neglect options of employees in light of varying organizational ethical climates should be further explored. 
540 |a Springer Science+Business Media Dordrecht, 2014 
690 7 |a Corporate ethical climate  |2 nationallicence 
690 7 |a Ethical Climate Questionnaire  |2 nationallicence 
690 7 |a PRESOR  |2 nationallicence 
690 7 |a Financial statement manipulation  |2 nationallicence 
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