{"title":"Tournament Culture and Corporate Misconduct : Evidence using Machine Learning","authors":"Jitendra Aswani, Franco Fiordelisi","doi":"10.2139/ssrn.3708313","DOIUrl":"https://doi.org/10.2139/ssrn.3708313","url":null,"abstract":"This paper examines the type of corporate culture that leads to misconduct activities. Taking the management's tone in the 10-K report as the culture, we found that a higher internal compete culture (or tournament culture) increases the rate of misconduct activities such as restatements, earnings management, and financial fraud. A 1% change in tournament culture increases the chance of misconduct activities by 5% due to the firm's idiosyncratic risk. We externally validate culture measures using the company's Glassdoor rating, CSR score, and other cultural proxies. The results are robust regarding systematic risk, market competition, governance characteristics, CEO effects, and endogeneity effects.","PeriodicalId":370718,"journal":{"name":"Chicago Booth MOB: Social Psychology (Topic)","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128455451","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Whistleblowing Intention: A Study of Situation Factors","authors":"Annisa Hakim Zamzami, Safira, Hadi Mahmudah","doi":"10.2139/ssrn.3535021","DOIUrl":"https://doi.org/10.2139/ssrn.3535021","url":null,"abstract":"Low employee participation becomes a whistleblower caused by various factors, one of which is the situation factor. This study aims to examine the situation factors towards whistleblowing intentions with the types of reporting channels available such as internal, external, with identity, or anonymous. The respondents of this study were educational staff at tertiary institutions in Indonesia using questionnaires and analyzed using covariance based SEM with Smart PLS 2.0. the results of this study explain that the seriousness of the wrongdoing significantly influences fraud intentions with the internal channels.","PeriodicalId":370718,"journal":{"name":"Chicago Booth MOB: Social Psychology (Topic)","volume":"89 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126995431","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}