• International Journal of Advanced Culture Technology
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• v.8 no.4
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• pp.8-17
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• 2020

This study aims to draw up comprehensive ethical management practices so that companies can be reborn as high-quality companies not only at the level of management efficiency but also at the level of corporate integrity. -The main focus of in this study is as follows: To curb corrupt practices in the corporate sector, it is necessary to strengthen the monitoring function and accountability system of audits (internal audits, full-time audits, audit committees, external audits). In order for these system improvements to be made reliably, it is necessary to periodically measure and evaluate employee satisfaction with the overall personnel system.

• Journal of Distribution Science
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• v.12 no.10
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• pp.47-56
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• 2014

Purpose - This study aims to eradicate and halt the continuous life cycle of corruption. Only when ethical management policies are implemented can the business ethics system be effective and transparent. Research design, data, and methodology - The analyses and legislative measures designed by these organizations and countries were based on solid research, uncovered during my visits and interviews conducted with businessmen in those countries. Results - The main focus of in this study is as follows: First, to introduce the programs of UN, OECD, OAS, USA, and Asian countries noted for business ethics and transparency policies; Second, to define each function and problem of these countries' anti-corruption systems, including the U.S. federal government, and to examine Chinese trends. Conclusions - Ethical managements are necessary to improve business ethics. This study suggests four related areas for the purpose of discouraging bribery and corruption; these are improving global corporate governance standards, increasing financial transparency, improving good governance in the public service of the OECD member countries, and focusing on not only the supply side but also the demand side of the corruption market.

• Asian Journal of Business Environment
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• v.5 no.2
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• pp.15-22
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• 2015

Purpose - Following globalization, Kazakh companies are considered to be among the main economic agents of the country. The influence of Limited Liability Partnerships (LLPs) on Kazakhstan's economic development is becoming increasingly pronounced. Therefore, limitations and backwardness of legislation regarding regulation of corporate governance must be overcome at the earliest. Research design, data, and methodology - We considered the basis for legislation of corporate governance in Kazakhstan, and the corporate governance models that better describe the situation of being in the organization. Results - Earlier studies have identified several problems, including "transparency" of issuers and markets, and the consequent lack of (undeveloped) external control of managers of the former state-owned enterprises; lack of traditional corporate ethics and culture; and corruption, and other criminal aspects of the problem. This article describes several proposals to improve corporate governance in Kazakhstan to solve these problems. Conclusions - Domestic reformers acting without consideration of local features is a common occurrence today. They often ignore that these features are recommended for reputable international organizations, and therefore should be used carefully.

• Journal of Distribution Science
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• v.17 no.9
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• pp.103-115
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• 2019

Purpose - We attempted to verify the level of ethics of firms achieving sustainable management from the aspect of reliability of accounting information. Specifically, we evaluated the effects of sustainable management on accruals-based earning management (AEM) and real earning management (REM). Research design, data, and methodology - We employed the issuance of sustainability reports in addition to the indices of social responsibility and environmental-management evaluation of the Korea Corporate Governance Service in order to measure sustainability management. AEM was measured using discretionary accruals and calculated using the operant Jones model. Specifically, REM was measured using the methodology suggested by prior studies. The sample of our study consisted of 1,418 years of public listed firms in the Korea Stock Exchange from 2015 to 2017. Results - First, the level of AEM in firms achieving sustainable management was lower than the other. Second, the level of REM in these firms was lower than the other. Nonetheless, another analysis showed that the level of governance control affects the level of earning management and that the levels of AEM and REM were generally lower in firms achieving sustainable management than the others. Conclusions - We expected that firms achieving external ethics tend to have a higher level of internal ethics than others.

• Journal of Korea Society of Digital Industry and Information Management
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• v.9 no.4
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• pp.267-279
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• 2013

To many, recent allegations of earnings management at Enron, coupled with similar ones at many other corporations, are a strong indication of a serious decay in business ethics. Nevertheless, the field of Corporate Social Responsibility(CSR) has grown exponentially in the last decade. This study investigates the effects of CSR on earnings management. Different to precedent works which focus on Financial Performance, this study attempts to provide empirical evidence for relevance of CSR and Discretionary Accruals(DA). The study used variables in the sustainability report, and DA for its earning management too progress empirical analysis because it is believed that the measurement of accounting transparency is highly related to the CEO's opportunistic selection of the accounting. In terms of Sustainable management activities, Employee training time(ETT) is significantly and negatively associated with Discretionary accruals(DA). And also Industrial Accidents Ratio(IAR) is significantly and negatively associated with Discretionary accruals. Consequently, empirical results suggest that Discretionary accruals associated with the company's CSR activities, such as ETT, and IAR. In this study, there are limitation of generalizations and omitted variable problem.

• Proceedings of the Korean Society for Quality Management Conference
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• 2004.04a
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• pp.313-318
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• 2004

No matter what Corporate Social Responsibility has been discussed, that has been indifferent. But, new concept of Corporate Social Responsibility, Socially Responsible Investment is attracted recently and these come to the front with management strategy or policy in 2004. Corporate Social Responsibility is progressing toward direction of standardization over dimension of simple discussion. Continuance possibility Management is gathering strength by supplement method that limitation of Environment Management and Ethics Management are emphasized. How does corporation cope with change of business environment?

• Asian Journal of Business Environment
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• v.10 no.1
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• pp.19-28
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• 2020

Purpose: This research aims to investigate the impact of corporate integrity on stock price crash risk. Research design, data, and methodology: Taking 1419 firms listed in Shenzhen Stock Exchange in China as a sample, this paper empirically analyzed the relationship between corporate integrity and stock price crash risk. The main integrity data was hand-collected from Shenzhen Stock Exchange Website. Other financial data was collected from CSMAR Database. Results: Findings show that corporate integrity can significantly decrease stock price crash risk. After changing the selection of samples, model estimation methods and the proxy variable of stock price crash risk, the conclusion is still valid. Further research shows that the relationship between corporate integrity and stock price crash risk is only found in firms with weak internal control and firms in poor legal system areas. Conclusions: Results of the study suggest that corporate integrity has a significant influence on behaviors of managers. Business ethics reduces the likelihood of managers to overstate financial performance and hide bad news, which leads to the low likelihood of future stock price crashes. Meanwhile, corporate integrity can supplement internal control and legal system in decreasing stock price crash risks.

• East Asian Journal of Business Economics (EAJBE)
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• v.10 no.4
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• pp.55-64
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• 2022

Purpose - Corporate reading management requires employees capable of doing their job since employee performance is crucial to the firm's profitability. The objective of this study was to evaluate the positive effects of corporate reading management on employee management. It focuses on factors increasing employee productivity and the impacts corporate management brings about on the overall productivity of any kind of company. Research design, Data, and methodology - The current authors have investigated and conducted the qualitative content analysis (QCA) to obtain the adequate textual dataset in the prior and current literature. One of the primary benefits of doing research using content analysis is that it enables the researcher to employ a combination of qualitative and quantitative research methodologies. Result - Based on the review of the prior literature, the present authors found that there are four corporate reading management solutions to improve employee performance, following those instructions - A. Increased Motivation and Productivity, B. Employee Development, C. Businesses' Objective Alignment, and D. Improved Work Environment. Conclusion - This study addressed and figured out different factors that reading corporate can apply to influence employee performance, thus increasing the company's productivity. Future research should evaluate the adverse effects businesses might face from unfavorable working environments. The research also needed to address how ethics influences employee performance.

• East Asian Journal of Business Economics (EAJBE)
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• v.10 no.3
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• pp.41-50
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• 2022

Purpose - Through multinational corporate ethics and environmental, social, and governance (ESG), various policy and strategic countermeasures for transparent management in the management and economic fields are presented. Research design, data, and methodology - A literature review is conducted to find important areas for transparent management and to summarize and present transparent management countermeasures based on simple brainstorming opinions from experts. Result - Issues facing transparent management are presented. In particular, multinational enterprises present cases involving prevention of transfer prices and tax avoidance in relation to Industry 4.0. Additionally, a plan is presented to establish a corruption-free economic system through the practice of ESG transparency, ethical management of social enterprises, and transparent management. Conclusion - According to the brainstorming opinions of experts, ESG management and ethical management should be the cornerstone of transparent management in the future. Therefore, it is necessary to institutionally supplement the imposition of digital taxes on fourth industrial companies.

• The Journal of the Korea Contents Association
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• v.16 no.8
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• pp.357-365
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• 2016

By examining Corporate Social Responsibility (CSR) activities and investigating its current conditions of Japanese companies, which have relatively high reliability in global market and similar oriental ways of thinking in aspect of corporate culture, the study tries to suggest the direction of Korean companies' CSR. As result, the study found that Japanese companies actively participate in the array of actions of giving information about their CSR activities and collecting others opinions to promote their company and brand images. Therefore, this research suggests the following CSR implications: First, companies need to establish a responsible department and responsible system for CSR. Second, they need to reorganize business ethics. Third, companies must provide information about their CSR activities and improve the CSR awareness. Lastly, they need to make strong efforts to communicate with consumers and take actions to consumer correspondence actively.