Beyond Words: Analyzing Ethical Discourse in Financial Reports
Bibliographic record
Abstract
This study explores organizational hypocrisy by analyzing ethical discourse in 2,292 annual reports from Brazilian Stock Exchange (B3) companies between 2013 and 2018. We found a significant increase in ethical language after Brazil's Anti-Corruption Law (2013) and the Operation Car Wash scandal (2014). Intriguingly, firms implicated in the scandal used more ethical terminology than non-implicated ones. This suggests the linguistic shift might be a strategic adaptation, not genuine commitment. By linking ethical narratives to institutional logics, our research reveals how corporate rhetoric can obscure corruption, offering stakeholders insights into ethical discourse and organizational behavior in emerging markets. These findings contribute to the literature on institutional logics and organizational hypocrisy.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.015 | 0.086 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.011 | 0.009 |
| Science and technology studies | 0.002 | 0.005 |
| Scholarly communication | 0.008 | 0.008 |
| Open science | 0.001 | 0.004 |
| Research integrity | 0.001 | 0.001 |
| Insufficient payload (model declined to judge) | 0.002 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".