This paper examines whether firms strategically legitimize large labor dismissals by performing ex-ante downward earnings management. We further assess whether the effect is larger under stakeholder pressure and whether these practices influence the external perception of firms’ behavior. As laying off employees without an economic reason is perceived as a breach of the social contract, stakeholders pressure firms to provide economic justification for LLDs. We argue that firms strategically legitimize LLDs by artificially worsening their financial performance through downward earnings management. (...) From a sample of European listed firms for the period 1998–2014, using a propensity score matching model to control for differences in observable characteristics between LLD and non-LLD firms, we find that firms manage their earnings downward in the year prior to LLDs. These results are more pronounced in the presence of high stakeholder pressure. As such, firms with stronger trade unions, higher visibility, stricter employment protection legislation, and more stakeholder-oriented legal environments have stronger incentives to manage earnings downward before LLDs. Finally, we document that downward earnings management prior to LLDs is effective at legitimizing LLDs, offsetting the negative external perceptions of firms in the aftermath of LLDs. This study contributes to the business ethics literature by identifying unintended consequences of stakeholder pressure around LLDs. It also brings important empirical insights into how ethically questionable decisions are strategically legitimized through further unethical practices. (shrink)

Reidenbach and Robin (1988, 1990) proposed and refined a multidimensional ethics scale. This study replicates and extends their work by examining the generalizability of the scale beyond marketing to accounting, and to subjects from across the United States and other countries. Results indicate that, in general, the scale holds for this different sample and context. However, an additional utilitarian construct emerged in the current study as important for accounting academics in their ethical decision-making. We also found that when we refined (...) Reidenbach and Robin's measure of intention to make a particular choice, a social desirability bias or halo effect was identified. Methodological implications for business ethics research are also presented. (shrink)

Across the management, social science, and business ethics literatures, and in much of the philosophy literature, trust is characterized as a disposition to act given epistemic states—beliefs and/or expectations about others and about the risks involved. This characterization of trust is best thought of as epistemological because epistemic states distinguish trust from other dispositions. The epistemological characterization of trust is the amoral one referred to in the title of this paper, and we argue that this characterization is conceptually inadequate. We (...) outline and defend an alternative conception of trust as a moral phenomenon: when A trusts B to do something, A invites B to acknowledge and accept an obligation; when B accepts the invitation, B takes on an obligation; in that way trust creates an obligation. We conclude with an application, drawing out the difference between the epistemological conception of trust and our own in the context of Ghoshal et al.'s (Sloan Management Review 40:9—20, 1995, Academy of Management Learning & Education 4:75—91, 2005) critique of transaction cost theories of the firm. (shrink)

Since 1990, the multinational public accounting firms have all adopted flexible work arrangement policies. In part, the firms are doing this to fulfill an ethical obligation in creating an appropriate professional environment for their employees. This study examines the effect of participation in a flexible work arrangement program on an individual''s professional success and anticipated turnover as perceived by the participant''s peers and superiors. Subjects from one Big Five accounting firm read a description of a manager and answered a series (...) of questions about the likelihood of the manager''s promotion to partner, voluntary and involuntary turnover, and desirability on a job. Gender and participation in a flexible work arrangement were manipulated in a 2×2 design. The results indicate that participation in a flexible work arrangement evoked significantly more pessimistic predictions on all of the dimensions. Gender did not have an effect on the likelihood ratings. Follow-up questions about the factors that enhance and hinder individuals career success in each work scenario indicated that the perceived ability to "juggle" and the ability to "pull one''s weight" potentially affects evaluations of what it takes to be a successful professional in the financial services environment. Implications for professional and ethics practice and research are also presented. (shrink)

Various explanations are offered to explain why employees increasingly work longer hours: the combined effects of technology and globalization; people are caught up in consumerism; and the "ideal worker norm," when professionals expect themselves and others to work longer hours. In this article, we propose that the processes of employer recruitment and selection, employee self-selection, cultural socialization, and reward systems help create extended work hours cultures (EWHC) that reinforce these trends. Moreover, we argue that EWHC organizations are becoming more prevalent (...) and that organizations in which long hours have become the norm may recruit for and reinforce workaholic tendencies. Next, we offer spiritual leadership as a paradigm for organizational transformation and recovery from the negative aspects of EWHC to enhance employee wellbeing and corporate social responsibility without sacrificing profitability, revenue growth, and other indicators of financial performance. Finally, we will offer suggestions for future theory, research, and practice. (shrink)

“Medical Tourism” is the travel of residents of one country to another country for treatment. In this article I focus on travel abroad to purchase organs for transplant, what I will call “Transplant Tourism.” With the exception of Iran, organ sale is illegal across the globe, but many destination countries have thriving black markets, either due to their willful failure to police the practice or more good faith lack of resources to detect it. I focus on the sale of kidneys, (...) the most common subject of transplant tourism, though much of what I say could be applied to other organs as well. Part I briefly reviews some data on sellers, recipients, and brokers. Part II discusses the bioethical issues posed by the trade, and Part III focuses on potential regulation to deal with these issues. (shrink)

Transplant coordinators play a pivotal role in the process of obtaining consent for live or dead donation of organs. The objective of the project is to unveil emotional experiences and ethical conduct of transplant coordinators using a qualitative research methodology. Ten transplant coordinators who have worked for more than 20 years in this job were recruited by using a purposive sampling technique. The transplant coordinators spoke of negative feelings and moral distress with regard to futile care of family members of (...) deceased donors as well as of living donors. Transplant coordinators experience moral distress on a daily basis; being compelled to compromise their integrity causes moral distress and moral residue, hence, training and support should be offered to them. (shrink)

International Journal of Philosophical Studies, Volume 20, Issue 3, Page 315-317, July 2012.

The following essay seeks to deploy, from Husserl to Levinas, the centrality of the problem of temporality. In truth, the understanding of temporality constitutes, properly said, that which identifies and differentiates all the authors of the phenomenological tradition. Which means: temporality is that from which all phenomenological breakthroughs are signified and given their very possibility. Our task is thus, through a reading of Husserl, Heidegger and Levinas, to reveal how temporality is reassessed in the history of phenomenology as well as (...) to show how the philosophy of E. Levinas opens, beyond Husserl and Heidegger but by rendering justice to them both, to a novel and unedited temporality: an irreducible temporality of alterity from whence 'presence' is suspended by another source of meaning than the intentional constitution of phenomenality. (shrink)

However, throughout his career he regularly lectured on a wide range of moral and political philosophers of the past. This volume collects these previously unpublished lectures.

In ?The Labour Theory of Value and the Concept of Exploitation? I distinguished between two ways in which the labour theory of value is formulated, both of which are common. In the popular formulation, the amount of value a commodity has depends on how much labour was spent producing it. In the strict formulation, which is so called because it formulates the labour theory of value proper, the amount of value a commodity has depends on nothing about its history but (...) only on how much labour would (now) be required to produce something just like it. I argued that strict and popular formulations are often wrongly treated as substantially equivalent, and that the practice of conflating them sustains two false impressions: that the labour theory of value is a basis for saying that capitalists exploit workers, and that the labour theory of value is true. The present paper is a reply to Nancy Holmstrom's recent attempt, in ?Marx and Cohen on Exploitation and the Labor Theory of Value?, to refute the theses of the article referred to above. (shrink)

One of the most important concepts in Simone de Beauvoir’s existentialist and phenomenological ethics is the concept of freedom. In this article, I would like to argue that Beauvoir’s concept of freedom is problematic in being strongly constrained by its essentially active character. This constraint contradicts some of Beauvoir’s major ideas, such as the one that considers the body as a situation, as a source of activity and of freedom in itself, as well as the idea of eroticism as one (...) of the most important expressions of authenticity. I will show that Beauvoir’s concept of freedom can appear to be less constrained by the necessity to be inherently active if we look at it through the ‘crack’ provided by her conception of the erotic body as already embodying freedom. Using this ‘crack’, I will attempt to shed new light on the aspects of Beauvoir’s idea of the erotic that are productive for her conceptions of ethics and of freedom. (shrink)

The essay opens with some background information about the period in which J.S. Mill wrote. The discussion revolves around the concept of blasphemy which Mill considered to be highly problematic. Tagging unpopular views as ‘blasphemous’ amounted to abuse of governmental powers and infringed on the basic liberties of the out-of-favour speakers. The discussion on blasphemy sets the scene to the understanding of Mill's concerns, his priorities and consequently his emphasis on the widest possible liberty of expression. Section 2 presents the (...) Millian principles that are pertinent to his philosophy of free speech: liberty and truth. Section 3 analyzes Mill's very limited boundaries to freedom of expression, asserting that the consequentialist reasoning had led Mill to ignore present tangible harm. It is argued that democracy is required to develop protective mechanisms against harm-facilitating speech. (shrink)

To address certain seemingly irresolvable conflicts between patients and clinicians regarding treatment plans that are rooted in patients' religious or spiritual beliefs, Kuczewski (2007), in a ref...

This paper describes a computational model for analyzing arguments in discourse. In particular, the model describes processes necessary for interpreting one uninterrupted argument from a speaker. The resulting output is a representation for the underlying claim and evidence relations between propositions of the argument. For our processing model we present: (i) a characterization of coherent orderings of propositions, used to limit search for interpretation of each new proposition (ii) a working definition of the evidence relation, used to recognize connections between (...) propositions (iii) a theory of the function and use of clue words — special words and phrases indicating the structure of the argument — then used in the analysis to control search for interpretation and verification of evidence relations. (shrink)

In two studies we investigated the association between physical cleansing and moral and immoral behavior in real-life situations. In Study 1, after a workout at the gym, participants cheated more after taking a shower than before taking one. In the second study, participants donated more money to charity before rather than after they bathed for religious purification. The results extend previous findings about moral cleansing and moral licensing and are discussed within the framework of conceptual metaphor theory.