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71.
Derek Purdy 《Accounting, Organizations and Society》1981,6(4):327-338
The provision of financial information to company employees has grown rapidly in recent years. These developments are discussed in the context of wider social changes and, followed by the findings of an exploratory empirical study, conducted in order to isolate more precisely the forces at work on the management of large public companies.Although the findings suggest that companies either have an “open” management attitude to information provision or they do not, both categories of company appear to have been provoked into providing information by trade unions. 相似文献
72.
Daryl Koehn 《Journal of Business Ethics》2005,58(1-3):125-136
In this post-Enron era, we have heard much talk about the need for integrity. Today’s employees perceive it as being in short
supply. A recent survey by the Walker Consulting Firm found that less than half of workers polled thought their senior leaders
were people of high integrity. To combat the perceived lack of corporate integrity, companies are stressing their probity.
This stress is problematic because executives tend to instrumentalize the value of integrity. This paper argues that integrity
needs to be better defined because the current mode of talking about the subject is misleading. The paper considers three
traditions’ understanding of the idea of integrity, argues that integrity is intrinsically valuable, and concludes with some
reflections on the way in which integrity, properly understood, functions as a business asset. 相似文献
73.
Since the late 1990s, the number of apologies being offered by CEOs of large companies has exploded (Lindner in Austin American-Statesman, 2007; Adams in USA Today, 2000). Communication and management scholars have analyzed whether and why some of these apologies are more effective or more ethical than others (Souder in Sci Eng Ethics 16:175–184, 2010; Benoit in Accounts, excuses, and apologies: a theory of image restoration strategies, 1995a; Benoit and Czerwinski in Bus Commun Q 60:38–57, 1997). Most of these analyses, however, have remained at the anecdotal level. Moreover, the practical, economic consequences of apologies have not been examined. Almost no rigorous or systematic empirical work exists that examines whether stakeholders (1) reward firms whose CEOs give apologies that are more, rather than less, ethical; and (2) punish firms whose corporate apologies are not ethically sound. This lacuna is surprising given that the whole purpose of an apology is to restore trust between the apologizer and the recipients of the apology. It is also surprising, given that stock market participants do appear, in at least some cases, to evaluate and respond to apologies by CEOs. When Johnson and Johnson was hit by the Tylenol poisonings, its stock price plummeted. One day after CEO James Burke’s apology—an apology widely praised for being ethically sound—approximately a half billion dollars of its previously lost stock value was restored (The financial effect of Burke’s 1982 apology was calculated using Eventus data for a window ?1, +1 days around the date of the actual apology.). It appears, then, that a good CEO apology may lead to an increased stock value ceteris paribus. But is the Johnson and Johnson case representative of how the market responds in general to CEO apologies? 相似文献