The Impact of Membership in the Ethics Officer Association
In this study, we propose considering membership in the Ethics Officer Association (EOA) as a proxy for the firm's commitment to ethical decision making, and we analyze the influence of firm- and CEO-specific characteristics on this commitment. While we observe a positive relationship between m...
Authors: | ; ; |
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Format: | Electronic Article |
Language: | English |
Check availability: | HBZ Gateway |
Journals Online & Print: | |
Fernleihe: | Fernleihe für die Fachinformationsdienste |
Published: |
Springer Science + Business Media B. V
2001
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In: |
Journal of business ethics
Year: 2001, Volume: 34, Issue: 1, Pages: 39-56 |
Further subjects: | B
Decision Making
B Firm Size B Positive Relationship B Negative Relationship B Economic Growth |
Online Access: |
Volltext (JSTOR) Volltext (lizenzpflichtig) |
Summary: | In this study, we propose considering membership in the Ethics Officer Association (EOA) as a proxy for the firm's commitment to ethical decision making, and we analyze the influence of firm- and CEO-specific characteristics on this commitment. While we observe a positive relationship between membership and firm size, we also document a negative relationship between EOA membership and the executive's time in position and, to a more modest extent, accounting returns. Pursuing this further, we present evidence that firms with past legal issues may seek EOA membership as a signal of their intention to be compliant in the future. |
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ISSN: | 1573-0697 |
Contains: | Enthalten in: Journal of business ethics
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Persistent identifiers: | DOI: 10.1023/A:1011968010131 |