Changes in the Covalence Ethical Quote, Financial Performance and Financial Reporting Quality

We examine the equity valuation effect of press releases of upgrades or downgrades reflected in the Covalence Ethical Quote (CEQ), an index ranking the ethical performance of multinational firms. The index is updated quarterly and is comprehensive enough to include 45 criteria reflecting working con...

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Bibliographic Details
Authors: Elayan, Fayez A. (Author) ; Li, Jingyu (Author) ; Liu, Zhefeng Frank (Author) ; Meyer, Thomas O. (Author) ; Felton, Sandra (Author)
Format: Electronic Article
Language:English
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Published: Springer 2016
In: Journal of business ethics
Year: 2016, Volume: 134, Issue: 3, Pages: 369-395
Further subjects:B M14
B Corporate social responsibility
B FRQ
B Ethical Performance
B FP
Online Access: Volltext (JSTOR)
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