Template-Type: ReDIF-Article 1.0 Author-Name: M. Sait Dinc Author-X-Name-First: M. Sait Author-X-Name-Last: Dinc Author-Name: Cemil Kuzey Author-X-Name-First: Cemil Author-X-Name-Last: Kuzey Author-Name: Ali Haydar Gungormus Author-X-Name-First: Ali Haydar Author-X-Name-Last: Gungormus Author-Name: Bedia Atalay Author-X-Name-First: Bedia Author-X-Name-Last: Atalay Title: Accountants' whistle-blowing intentions: the impact of affective organisational commitment Abstract: Incidences of organisational wrongdoing have been widely spread throughout the business world. Accounting professionals are the key human resources who find evidence of wrongdoing in firms and have the opportunity to report it. The purpose of this study is to examine the relationship between affective organisational commitment of accountants and their whistle-blowing preferences. Using the survey method, 177 responses were collected from Turkish accountants. A partial least square structural equation model was constructed to test both the reliability and validity of the measurement and the structural model. The results showed that the accountants with higher affective organisational commitment are more likely to prefer 'whistle-blowing toward internal structures' to remain silent. Furthermore, it found a strong relationship between 'whistle-blowing toward outside agencies' and 'whistle-blowing with an assumed name'. On the other hand, the study found a negative relationship between affective organisational commitment and 'whistle-blowing with an assumed name' and 'whistle-blowing toward outside agencies'. Journal: Int. J. of Business Governance and Ethics Pages: 15-32 Issue: 1 Volume: 13 Year: 2018 Keywords: organisational commitment; whistle-blowing; whistle-blowing modes; affective commitment; accounting professionals; PLS-SEM. File-URL: http://www.inderscience.com/link.php?id=95410 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbget:v:13:y:2018:i:1:p:15-32 Template-Type: ReDIF-Article 1.0 Author-Name: Faisal Faisal Author-X-Name-First: Faisal Author-X-Name-Last: Faisal Author-Name: Alif Rishal Prasetya Author-X-Name-First: Alif Rishal Author-X-Name-Last: Prasetya Author-Name: Anis Chariri Author-X-Name-First: Anis Author-X-Name-Last: Chariri Author-Name: Haryanto Haryanto Author-X-Name-First: Haryanto Author-X-Name-Last: Haryanto Title: The relationship between corporate social responsibility disclosure and earnings management: is it a complement mechanism or a substitute mechanism? Abstract: Prior literature has provided inconclusive results concerning the relationship between corporate social responsibility disclosure (CSRD) and earnings management (EM). This study examines the relation between CSRD and EM. For this study, 479 annual reports of publicly listed Indonesian companies were selected as the sample. The two-stage least square (2SLS) method was employed to test the relationship between CSRD and EM. Our findings suggest that companies that have high CSRD are less likely to manage earnings. Moreover, our findings suggest that the relationship between CSRD and EM can be viewed as a substitute mechanism. This study contributes to the accounting literature by examining the relationship between CSRD and EM in the setting of an emerging country. Journal: Int. J. of Business Governance and Ethics Pages: 1-14 Issue: 1 Volume: 13 Year: 2018 Keywords: corporate social responsibility; CSR; earnings management; real activity; disclosure; two-stage least square; 2SLS; Indonesia. File-URL: http://www.inderscience.com/link.php?id=95411 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbget:v:13:y:2018:i:1:p:1-14 Template-Type: ReDIF-Article 1.0 Author-Name: Bazeet Olayemi Badru Author-X-Name-First: Bazeet Olayemi Author-X-Name-Last: Badru Author-Name: Nurwati A. Ahmad-Zaluki Author-X-Name-First: Nurwati A. Author-X-Name-Last: Ahmad-Zaluki Author-Name: Wan Nordin Wan-Hussin Author-X-Name-First: Wan Nordin Author-X-Name-Last: Wan-Hussin Title: Academic directors and IPO initial returns Abstract: This study examines the impact of academic directors on IPO initial returns. With a sample of 208 Malaysian IPOs over the period of 2005 to 2015 and applying a quantile regression (QR) technique, this study finds that the academic directors are significantly and negatively associated with IPO initial returns, indicating IPOs with more directors from the academia can better serve as a signal of a company's quality. Such directors are perceived by potential investors as intellectuals capable of providing knowledgeable skills in complex decision-making, like IPO, as well as advising and monitoring the management. These findings indicate that IPO issuers can demonstrate their quality through a highly educated board. Journal: Int. J. of Business Governance and Ethics Pages: 33-58 Issue: 1 Volume: 13 Year: 2018 Keywords: academic directors; corporate governance; IPO initial returns; quantile regression; Malaysia. File-URL: http://www.inderscience.com/link.php?id=95413 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbget:v:13:y:2018:i:1:p:33-58 Template-Type: ReDIF-Article 1.0 Author-Name: Mostafa Kamal Hassan Author-X-Name-First: Mostafa Kamal Author-X-Name-Last: Hassan Title: Governance, product market competition and agency costs: evidence from the UAE Abstract: Relying on two years' observations of 74 United Arab Emirates (UAE) listed firms, we examined the association between governance mechanisms (board size, audit committee, percentage of independent non-executive directors, external auditor, firm leverage and product market competition) and agency costs while controlling for firm size and industry type. We also utilised four different proxies to measure agency costs (asset utilisation, audit fees, expenses ratio and free cash flow measures) to test whether the effect of product market competition on agency costs is substitutive or complementary to internal governance mechanisms. The results show that the percentage of independent non-executive directors and type of external audit significantly influence proxies of agency costs when product market competition is factored out. However, this effect disappears when regressions include product market competition, suggesting that the competitive position of a firm has a substitutive effect to internal governance mechanisms. Journal: Int. J. of Business Governance and Ethics Pages: 59-84 Issue: 1 Volume: 13 Year: 2018 Keywords: corporate governance; agency theory; agency costs; product market competition; PMC; emerging economy. File-URL: http://www.inderscience.com/link.php?id=95414 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbget:v:13:y:2018:i:1:p:59-84 Template-Type: ReDIF-Article 1.0 Author-Name: Alvaro Gijón Francis Author-X-Name-First: Alvaro Gijón Author-X-Name-Last: Francis Author-Name: Lisete Mónico Author-X-Name-First: Lisete Author-X-Name-Last: Mónico Author-Name: Leonor Pais Author-X-Name-First: Leonor Author-X-Name-Last: Pais Author-Name: Nuno Rebelo Dos Santos Author-X-Name-First: Nuno Rebelo Dos Author-X-Name-Last: Santos Title: Business ethics: a study of Portuguese social representation of business ethics Abstract: Ever since the 1980s, the business ethics field has gone through significant changes. There is now a vast body of business ethics literature concerned with diverse topics and themes, but relating the field of business ethics with social representations is not one of them, with this article being the first, to our knowledge, to do so with a Portuguese sample (N = 2,735). Attempting to provide a 'bridge' between theory and reality, we proceeded with this study, trying to discover the social representation of business ethics in Portuguese workers using the free evocation test and applying Abric's central nucleus theory. The results show a central core organised around the concepts of 'respect', 'justice', 'honesty', 'equality', 'code of conduct', 'confidentiality' and 'fair competition'. While some of the core concepts of business ethics are directly found in the literature, others were not, pointing to a possible partition between theory and reality. Journal: Int. J. of Business Governance and Ethics Pages: 85-106 Issue: 1 Volume: 13 Year: 2018 Keywords: EVOC; business ethics; social representations; theory of the central nucleus. File-URL: http://www.inderscience.com/link.php?id=95415 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbget:v:13:y:2018:i:1:p:85-106