An Examination into the Disclosure, Structure, and Contents of Ethical Codes in Publicly Listed Acquiring Firms

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)
ID: 605484880
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024 7 0 |a 10.1007/s10551-013-1966-x  |2 doi 
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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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900 7 |a Metadata rights reserved  |b Springer special CC-BY-NC licence  |2 nationallicence 
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