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Do Corporate Codes of Ethics Reflect National Character? Evidence from Europe and the United States

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Cited by:

  1. Nicolai J. Foss, 2012. "Linking Ethics and Economic Growth: a Comment on Hunt," Contemporary Economics, University of Economics and Human Sciences in Warsaw., vol. 6(3), September.
  2. Anant K. Sundaram & Andrew C. Inkpen, 2004. "The Corporate Objective Revisited," Organization Science, INFORMS, vol. 15(3), pages 350-363, June.
  3. Frías Aceituno, José Valeriano & Marques, Maria da Conceição & Rodríguez Ariza, Lázaro, 2013. "Divulgación de información sostenible: ¿se adapta a las expectativas de la sociedad?," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 16(2), pages 147-158.
  4. Bruce W. Stening & Daniel W. Skubik, 2007. "Do international management researchers need a code of ethics?," Management International Review, Springer, vol. 47(1), pages 103-126, February.
  5. repec:mth:ijafr8:v:9:y:2019:i:1:p:15-37 is not listed on IDEAS
  6. Vitolla, Filippo & Raimo, Nicola & Rubino, Michele & Garegnani, Giovanni Maria, 2021. "Do cultural differences impact ethical issues? Exploring the relationship between national culture and quality of code of ethics," Journal of International Management, Elsevier, vol. 27(1).
  7. Hu, Jun & Long, Wenbin & Dai, Ming & (Troy) Yao, Daifei, 2022. "Does international experience of managers bring financing benefits? Evidence from the cost of equity capital," Journal of Contemporary Accounting and Economics, Elsevier, vol. 18(1).
  8. Boesso, Giacomo & Kumar, Kamalesh, 2009. "Stakeholder prioritization and reporting: Evidence from Italy and the US," Accounting forum, Elsevier, vol. 33(2), pages 162-175.
  9. Kenneth Amaeshi & Emmanuel Adegbite & Tazeeb Rajwani, 2016. "Corporate Social Responsibility in Challenging and Non-enabling Institutional Contexts: Do Institutional Voids matter?," Journal of Business Ethics, Springer, vol. 134(1), pages 135-153, March.
  10. Marc Goergen & Salim Chahine & Geoffrey Wood & Chris Brewster, 2015. "Public Listing, Context and CSR: The Effects of Legal Origin," John H Dunning Centre for International Business Discussion Papers jhd-dp2015-09, Henley Business School, University of Reading.
  11. Mark S. Schwartz, 2002. "A Code of Ethics for Corporate Code of Ethics," Journal of Business Ethics, Springer, vol. 41(1), pages 27-43, November.
  12. Hadi Chapardar & Raveed Khanlari, 2011. "Iranian Corporations and Corporate Social Responsibility," SAGE Open, , vol. 1(3), pages 21582440114, October.
  13. Chassagnon, Virgile & Dubrion, Benjamin, 2015. "Responsabilité sociale de l’entreprise et manipulation des salariés au travail : un éclairage institutionnaliste à partir d’une analyse de la littérature sur les codes de conduite," Revue de la Régulation - Capitalisme, institutions, pouvoirs, Association Recherche et Régulation, vol. 17.
  14. Luis Rodriguez-Dominguez & Isabel Gallego-Alvarez & Isabel Garcia-Sanchez, 2009. "Corporate Governance and Codes of Ethics," Journal of Business Ethics, Springer, vol. 90(2), pages 187-202, December.
  15. Joseph Wilde-Ramsing, 2017. "Quality Kilowatts: A Normative-Empirical Framework for Assessing TNC Performance on Sustainable Electricity Provision in Developing Countries," Progress in Development Studies, , vol. 17(2), pages 131-147, April.
  16. Silvia Paláu, 2001. "Ethical evaluations, intentions, and orientations of accountants: Evidence from a cross-cultural examination," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 7(3), pages 351-364, August.
  17. Nobert Osemeke & Louis Osemeke, 2017. "The effect of culture on corporate governance practices in Nigeria," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 14(4), pages 318-340, November.
  18. Mitzi Cubilla‐Montilla & Ana‐Belén Nieto‐Librero & Ma Purificación Galindo‐Villardón & Ma Purificación Vicente Galindo & Isabel‐María Garcia‐Sanchez, 2019. "Are cultural values sufficient to improve stakeholder engagement human and labour rights issues?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(4), pages 938-955, July.
  19. Radu Șimandan & Beatrice Leuștean & Răzvan Mihai Dobrescu, 2022. "An Uphill Battle: Financial Education in Romania in the Midst of Societal Transformation," JRFM, MDPI, vol. 15(11), pages 1-19, October.
  20. Ada-Iuliana POPESCU, 2016. "In Brief: Pros And Cons Of Corporate Codes Of Conduct," Journal of Public Administration, Finance and Law, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 9(9), pages 125-130, June.
  21. Filippo Vitolla & Nicola Raimo & Michele Rubino, 2020. "Gli effetti della cultura nazionale sulla qualit? della disclosure del capitale intellettuale nel contesto dell?Integrated Reporting," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(1), pages 137-160.
  22. Calderón Reyes & Ferrero Ignacio & Redin Dulce M., 2013. "Ethical codes and corporate responsibility of the most admired companies of the world: Toward a third generation ethics?," Business and Politics, De Gruyter, vol. 14(4), pages 1-24, January.
  23. Goran Svensson & Greg Wood & Jang Singh & Emily Carasco & Michael Callaghan, 2009. "Ethical Structures and Processes of Corporations Operating in Australia, Canada, and Sweden: A Longitudinal and Cross-Cultural Study," Journal of Business Ethics, Springer, vol. 86(4), pages 485-506, June.
  24. Svensson, Göran & Wood, Greg & Callaghan, Michael, 2010. "A corporate model of sustainable business practices: An ethical perspective," Journal of World Business, Elsevier, vol. 45(4), pages 336-345, October.
  25. Watson, Sharon & Weaver, Gary R., 2003. "How internationalization affects corporate ethics: formal structures and informal management behavior," Journal of International Management, Elsevier, vol. 9(1), pages 75-93.
  26. Kolk, Ans & Van Tulder, Rob, 2004. "Ethics in international business: multinational approaches to child labor," Journal of World Business, Elsevier, vol. 39(1), pages 49-60, February.
  27. Raimo, Nicola & Zito, Marianna & Caragnano, Alessandra, 2019. "Does national culture affect integrated reporting quality? A focus on GLOBE dimensions," EconStor Conference Papers 199012, ZBW - Leibniz Information Centre for Economics.
  28. Razeen Ali & Desmond Amosa, 2014. "An Exploration Of The Effectiveness Of Fiji’S Public Service Code Of Conduct," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 8(4), pages 87-97.
  29. Kolk, Ans & van Tulder, Rob, 2006. "Poverty alleviation as business strategy? Evaluating commitments of frontrunner Multinational Corporations," World Development, Elsevier, vol. 34(5), pages 789-801, May.
  30. Cynthia Stohl & Michael Stohl & Lucy Popova, 2009. "A New Generation of Corporate Codes of Ethics," Journal of Business Ethics, Springer, vol. 90(4), pages 607-622, December.
  31. Kenneth Amaeshi & Olufemi Amao, 2009. "Corporate Social Responsibility in Transnational Spaces: Exploring Influences of Varieties of Capitalism on Expressions of Corporate Codes of Conduct in Nigeria," Journal of Business Ethics, Springer, vol. 86(2), pages 225-239, March.
  32. Aki Tomizawa & Li Zhao & Geneviève Bassellier & David Ahlstrom, 2020. "Economic growth, innovation, institutions, and the Great Enrichment," Asia Pacific Journal of Management, Springer, vol. 37(1), pages 7-31, March.
  33. Douglas Frechtling & Soyoung Boo, 2012. "On the Ethics of Management Research: An Exploratory Investigation," Journal of Business Ethics, Springer, vol. 106(2), pages 149-160, March.
  34. Till Talaulicar, 2009. "Barriers Against Globalizing Corporate Ethics: An Analysis of Legal Disputes on Implementing U.S. Codes of Ethics in Germany," Journal of Business Ethics, Springer, vol. 84(3), pages 349-360, February.
  35. Kaptein, S.P. & Schwartz, M.S., 2007. "The Effectiveness of Business Codes: A Critical Examination of Existing Studies and the Development of an Integrated Research Model," ERIM Report Series Research in Management ERS-2007-030-ORG, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
  36. Ans Kolk & Rob van Tulder, 2002. "Child Labor and Multinational Conduct: A Comparison of International Business andStakeholder Codes," Journal of Business Ethics, Springer, vol. 36(3), pages 291-301, March.
  37. Bert Scholtens & Riikka Sievänen, 2013. "Drivers of Socially Responsible Investing: A Case Study of Four Nordic Countries," Journal of Business Ethics, Springer, vol. 115(3), pages 605-616, July.
  38. Singh, Jang & Carasco, Emily & Svensson, Goran & Wood, Greg & Callaghan, Michael, 2005. "A comparative study of the contents of corporate codes of ethics in Australia, Canada and Sweden," Journal of World Business, Elsevier, vol. 40(1), pages 91-109, February.
  39. Forsyth, Donelson R. & O'Boyle Jr., Ernest H., 2011. "Rules, standards, and ethics: Relativism predicts cross-national differences in the codification of moral standards," International Business Review, Elsevier, vol. 20(3), pages 353-361, June.
  40. Jana Kozáková & Mária Urbánová & Radovan Savov, 2021. "Factors Influencing the Extent of the Ethical Codes: Evidence from Slovakia," JRFM, MDPI, vol. 14(1), pages 1-18, January.
  41. Jang Singh, 2011. "Determinants of the Effectiveness of Corporate Codes of Ethics: An Empirical Study," Journal of Business Ethics, Springer, vol. 101(3), pages 385-395, July.
  42. Krista Bondy & Jeremy Moon & Dirk Matten, 2012. "An Institution of Corporate Social Responsibility (CSR) in Multi-National Corporations (MNCs): Form and Implications," Journal of Business Ethics, Springer, vol. 111(2), pages 281-299, December.
  43. Sandra J. Milberg & H. Jeff Smith & Sandra J. Burke, 2000. "Information Privacy: Corporate Management and National Regulation," Organization Science, INFORMS, vol. 11(1), pages 35-57, February.
  44. Muel Kaptein, 2011. "Toward Effective Codes: Testing the Relationship with Unethical Behavior," Journal of Business Ethics, Springer, vol. 99(2), pages 233-251, March.
  45. Murphy, Patrick E. & Schlegelmilch, Bodo B., 2013. "Corporate social responsibility and corporate social irresponsibility: Introduction to a special topic section," Journal of Business Research, Elsevier, vol. 66(10), pages 1807-1813.
  46. Kolk, Ans, 2016. "The social responsibility of international business: From ethics and the environment to CSR and sustainable development," Journal of World Business, Elsevier, vol. 51(1), pages 23-34.
  47. Lauren Kleynjans & Marek Hudon, 2016. "A Study of Codes of Ethics for Mexican Microfinance Institutions," Journal of Business Ethics, Springer, vol. 134(3), pages 397-412, March.
  48. Anupama Mahajan & Anukrit Mahajan, 2016. "Code of Ethics Among Indian Business Firms," Paradigm, , vol. 20(1), pages 14-35, June.
  49. Andreas Rasche & Frank Bakker & Jeremy Moon, 2013. "Complete and Partial Organizing for Corporate Social Responsibility," Journal of Business Ethics, Springer, vol. 115(4), pages 651-663, July.
  50. Cohen, Jeffrey R. & Pant, Laurie W. & Sharp, David J., 1996. "A methodological note on cross-cultural accounting ethics research," The International Journal of Accounting, Elsevier, vol. 31(1), pages 55-66.
  51. Maignan, Isabelle & Ferrell, O. C., 2003. "Nature of corporate responsibilities: Perspectives from American, French, and German consumers," Journal of Business Research, Elsevier, vol. 56(1), pages 55-67, January.
  52. Slangen, Arjen H.L., 2006. "National cultural distance and initial foreign acquisition performance: The moderating effect of integration," Journal of World Business, Elsevier, vol. 41(2), pages 161-170, June.
  53. Yasemin Zengin Karaibrahimoglu & Burcu Guneri Cangarli, 2016. "Do Auditing and Reporting Standards Affect Firms’ Ethical Behaviours? The Moderating Role of National Culture," Journal of Business Ethics, Springer, vol. 139(1), pages 55-75, November.
  54. Leonidou, Constantinos N. & Leonidou, Leonidas C. & Coudounaris, Dafnis N. & Hultman, Magnus, 2013. "Value differences as determinants of importers’ perceptions of exporters’ unethical behavior: The impact on relationship quality and performance," International Business Review, Elsevier, vol. 22(1), pages 156-173.
  55. Stephen Chen & Petra Bouvain, 2009. "Is Corporate Responsibility Converging? A Comparison of Corporate Responsibility Reporting in the USA, UK, Australia, and Germany," Journal of Business Ethics, Springer, vol. 87(1), pages 299-317, April.
  56. Osemeke Louis & Nobert Osemeke, 2017. "The role of ethnic directors in corporate social responsibility: Does culture matter? The cultural trait theory perspectives," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 14(2), pages 152-172, May.
  57. Elmar Gerum & Sascha H. Mölls & Chunqian Shen, 2018. "Corporate governance, capital market orientation and firm performance: empirical evidence for large publicly traded German corporations," Journal of Business Economics, Springer, vol. 88(2), pages 203-252, February.
  58. Muel Kaptein & Mark Schwartz, 2008. "The Effectiveness of Business Codes: A Critical Examination of Existing Studies and the Development of an Integrated Research Model," Journal of Business Ethics, Springer, vol. 77(2), pages 111-127, January.
  59. Rosa Chun, 2019. "How Virtuous Global Firms Say They Are: A Content Analysis of Ethical Values," Journal of Business Ethics, Springer, vol. 155(1), pages 57-73, March.
  60. Stajkovic, Alexander D. & Luthans, Fred, 1997. "Business ethics across cultures: A social cognitive model," Journal of World Business, Elsevier, vol. 32(1), pages 17-34, April.
  61. Ans Kolk & Seb Walhain & Susanne van de Wateringen, 2001. "Environmental reporting by the Fortune Global 250: exploring the influence of nationality and sector," Business Strategy and the Environment, Wiley Blackwell, vol. 10(1), pages 15-28, January.
  62. Sanda Grudic Kvasic, 2014. "Croatian Companies’ Corporate Social Responsibility Programs: Content Analysis," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 23(1), pages 85-104, june.
  63. Ionel-Alin Ienciu, 2012. "Corporate Governance and Ethical Behavior: A National Perspective," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, vol. 15(35), pages 49-68, September.
  64. Hood, Jacqueline N. & Logsdon, Jeanne M., 2002. "Business ethics in the NAFTA countries: A cross-cultural comparison," Journal of Business Research, Elsevier, vol. 55(11), pages 883-890, November.
  65. Betsy Stevens, 2008. "Corporate Ethical Codes: Effective Instruments For Influencing Behavior," Journal of Business Ethics, Springer, vol. 78(4), pages 601-609, April.
  66. Jian Zhang & Dongmin Kong & Ji Wu, 2018. "Doing Good Business by Hiring Directors with Foreign Experience," Journal of Business Ethics, Springer, vol. 153(3), pages 859-876, December.
  67. García-Sánchez, Isabel-María & Rodríguez-Ariza, Lázaro & Frías-Aceituno, José-Valeriano, 2013. "The cultural system and integrated reporting," International Business Review, Elsevier, vol. 22(5), pages 828-838.
  68. Krista Bondy & Dirk Matten & Jeremy Moon, 2008. "Multinational Corporation Codes of Conduct: Governance Tools for Corporate Social Responsibility?," Corporate Governance: An International Review, Wiley Blackwell, vol. 16(4), pages 294-311, July.
  69. Bert Scholtens & Lammertjan Dam, 2007. "Cultural Values and International Differences in Business Ethics," Journal of Business Ethics, Springer, vol. 75(3), pages 273-284, October.
  70. Donato Calace, 2014. "Non-Financial Reporting in Italian SMEs: An Exploratory Study on Strategic and Cultural Motivations," International Journal of Business Administration, International Journal of Business Administration, Sciedu Press, vol. 5(3), pages 34-48, May.
  71. Kaptein, S.P., 2009. "From Symbolic to Substantive Documents: When Business Codes of Ethics Impact Unethical Behavior in the Workplace," ERIM Report Series Research in Management ERS-2009-021-ORG, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
  72. Ruiz Lozano, Mercedes & Araque Padilla, Rafael, 2013. "¿Son los códigos éticos un instrumento para proteger al stakeholder consumidor? Un estudio de los sectores financiero, energético y de telefonía españoles," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 16(2), pages 159-168.
  73. Ingo Winkler, 2011. "The Representation of Social Actors in Corporate Codes of Ethics. How Code Language Positions Internal Actors," Journal of Business Ethics, Springer, vol. 101(4), pages 653-665, July.
  74. Maurício José Serpa Barros de Moura & Rodrigo de Losso da Silveira Bueno & Helena Wagner P. Rocha & Patricia Morilha Muritiba & Sérgio Nunes Muritiba, 2011. "An analysis of factors affecting the ethical conduct of microcredit officers," Brazilian Business Review, Fucape Business School, vol. 8(1), pages 1-26, January.
  75. Filippo Vitolla & Nicola Raimo & Michele Rubino & Antonello Garzoni, 2019. "The impact of national culture on integrated reporting quality. A stakeholder theory approach," Business Strategy and the Environment, Wiley Blackwell, vol. 28(8), pages 1558-1571, December.
  76. Laurence Romani & Betina Szkudlarek, 2014. "The Struggles of the Interculturalists: Professional Ethical Identity and Early Stages of Codes of Ethics Development," Journal of Business Ethics, Springer, vol. 119(2), pages 173-191, January.
  77. Ian MacQuillin & Adrian Sargeant, 2019. "Fundraising Ethics: A Rights-Balancing Approach," Journal of Business Ethics, Springer, vol. 160(1), pages 239-250, November.
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