An Examination into the Disclosure, Structure, and Contents of Ethical Codes in Publicly Listed Acquiring Firms
Gespeichert in:
Verfasser / Beitragende:
[Virginia Bodolica, Martin Spraggon]
Ort, Verlag, Jahr:
2015
Enthalten in:
Journal of Business Ethics, 126/3(2015-02-01), 459-472
Format:
Artikel (online)
Online Zugang:
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| 024 | 7 | 0 | |a 10.1007/s10551-013-1966-x |2 doi |
| 035 | |a (NATIONALLICENCE)springer-10.1007/s10551-013-1966-x | ||
| 245 | 0 | 3 | |a An Examination into the Disclosure, Structure, and Contents of Ethical Codes in Publicly Listed Acquiring Firms |h [Elektronische Daten] |c [Virginia Bodolica, Martin Spraggon] |
| 520 | 3 | |a Due to the prevalent influence of legal trends in driving ethical homogenization and persistent decoupling between ethical substance and symbolism in today's organizations, scholars are calling for a renewed interest in the structural makeup of ethical codes. This article explores the disclosure trends and examines the contents of codes of ethics in the context of Canadian publicly listed acquirers. Relying on the analysis of codes' public availability, structure, purpose, and promoted values, four clusters of behavior are identified. Although many firms avoid the public disclosure of their codes, the results indicate that code of ethics' patterns in sample firms are not driven merely by regulatory forces but increasingly shaped by aspirations for building a sustainable values-based corporation. The reported differences across clusters demonstrate that many companies in Canada overcome isomorphic pressures by displaying some originality in the writing of their codes. While symbolism in codes of ethics' design and adoption prevails in publicly listed acquiring firms, the study provides evidence of an emerging trend of substantial commitment to social responsibilities. | |
| 540 | |a Springer Science+Business Media Dordrecht, 2013 | ||
| 690 | 7 | |a Codes of ethics |2 nationallicence | |
| 690 | 7 | |a Content analysis |2 nationallicence | |
| 690 | 7 | |a Structural design |2 nationallicence | |
| 690 | 7 | |a Moral values |2 nationallicence | |
| 690 | 7 | |a Acquiring firms |2 nationallicence | |
| 690 | 7 | |a Canada |2 nationallicence | |
| 700 | 1 | |a Bodolica |D Virginia |u Department of Strategy, ESE Business School, Universidad de los Andes, Av. Plaza, 1905, Las Condes, Santiago, Chile |4 aut | |
| 700 | 1 | |a Spraggon |D Martin |u Department of Strategy, ESE Business School, Universidad de los Andes, Av. Plaza, 1905, Las Condes, Santiago, Chile |4 aut | |
| 773 | 0 | |t Journal of Business Ethics |d Springer Netherlands |g 126/3(2015-02-01), 459-472 |x 0167-4544 |q 126:3<459 |1 2015 |2 126 |o 10551 | |
| 856 | 4 | 0 | |u https://doi.org/10.1007/s10551-013-1966-x |q text/html |z Onlinezugriff via DOI |
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| 908 | |D 1 |a research-article |2 jats | ||
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| 950 | |B NATIONALLICENCE |P 856 |E 40 |u https://doi.org/10.1007/s10551-013-1966-x |q text/html |z Onlinezugriff via DOI | ||
| 950 | |B NATIONALLICENCE |P 700 |E 1- |a Bodolica |D Virginia |u Department of Strategy, ESE Business School, Universidad de los Andes, Av. Plaza, 1905, Las Condes, Santiago, Chile |4 aut | ||
| 950 | |B NATIONALLICENCE |P 700 |E 1- |a Spraggon |D Martin |u Department of Strategy, ESE Business School, Universidad de los Andes, Av. Plaza, 1905, Las Condes, Santiago, Chile |4 aut | ||
| 950 | |B NATIONALLICENCE |P 773 |E 0- |t Journal of Business Ethics |d Springer Netherlands |g 126/3(2015-02-01), 459-472 |x 0167-4544 |q 126:3<459 |1 2015 |2 126 |o 10551 | ||