Corporate Governance: Social Responsibility & Social Impact eJournal最新文献_第3页

AIS Security Investment to Mitigate Hacking Risk: The Role of Attitudes, Perceived Norms, and Outcomes AIS安全投资降低黑客风险:态度、感知规范和结果的作用

Corporate Governance: Social Responsibility & Social Impact eJournal Pub Date : 2019-08-21 DOI: 10.2139/ssrn.3440427

Gary M. Fleischman, M. Curtis, S. Valentine, P. Mohapatra

{"title":"AIS Security Investment to Mitigate Hacking Risk: The Role of Attitudes, Perceived Norms, and Outcomes","authors":"Gary M. Fleischman, M. Curtis, S. Valentine, P. Mohapatra","doi":"10.2139/ssrn.3440427","DOIUrl":"https://doi.org/10.2139/ssrn.3440427","url":null,"abstract":"Data breaches experienced by companies such as TJX, Equifax, and Target underscore the importance of accounting information system (AIS) security protection. However, the cost of necessary security may be prohibitive, forcing CFOs to make difficult financial and moral tradeoffs. Our 2x2 randomized experiment varies both the scenario CFO’s investment decision (invest/not) and organizational outcomes (positive/negative). Participant managers judge the scenario CFO’s behavior and make intentions to invest in security themselves. Our findings indicate that perceptions about peers and society drive participant investments in AIS. We also find that as organizational outcomes move from unfavorable to favorable, participants are more forgiving of scenario CFO noninvestment gambling, display weakened moral reasoning, and conveniently alter their investment decisions in lockstep with altered perceptions about how peers and society would behave. In contrast, independent thinkers display strengthened moral reasoning and consistent investment in security patterns irrespective of outcomes.","PeriodicalId":210981,"journal":{"name":"Corporate Governance: Social Responsibility & Social Impact eJournal","volume":"4688 4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124613806","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}

引用次数: 1

Is It Okay As Long as You Make a Profit? Evidence Based on Biased Discretionary Bonus Adjustments 只要赚钱就行吗?基于有偏见的酌情奖金调整的证据

Corporate Governance: Social Responsibility & Social Impact eJournal Pub Date : 2019-08-09 DOI: 10.2139/ssrn.3434896

Miriam K. Maske, Matthias Sohn, Bernhard Hirsch

{"title":"Is It Okay As Long as You Make a Profit? Evidence Based on Biased Discretionary Bonus Adjustments","authors":"Miriam K. Maske, Matthias Sohn, Bernhard Hirsch","doi":"10.2139/ssrn.3434896","DOIUrl":"https://doi.org/10.2139/ssrn.3434896","url":null,"abstract":"To prevent unethical behaviours by managers and employees, many companies include compliance aspects in their compensation schemes. For example, ex post discretionary adjustments allow managers to react to unforeseen events, such as dishonest behaviour. We propose that the level of ex post adjustments due to a subordinate’s misconduct depends on the subordinate’s ex ante financial performance. We further propose that this effect is reduced when the superior must justify his/her decision to adjust the subordinate’s bonus. Through an experiment, we find evidence confirming our hypotheses. The participants’ subjective ex-post bonus reduction is lower (higher) when the subordinates’ ex-ante objective performance is higher (lower). Additionally, our data show that increasing the superiors’ accountability through justification reduces the spill-over effect. Our research can help companies understand how and why superior managers (in-)sufficiently react to subordinates’ unethical behaviour and can help the development of remuneration schemes that are less vulnerable to judgemental biases.","PeriodicalId":210981,"journal":{"name":"Corporate Governance: Social Responsibility & Social Impact eJournal","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130333705","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}

引用次数: 0

The Role of Public Administration in Corporate Social Responsibility and Sustainability: A Descriptive Analysis of Lagosian Perception in Nigeria 公共行政在企业社会责任和可持续发展中的作用:对尼日利亚拉各斯观念的描述性分析

Corporate Governance: Social Responsibility & Social Impact eJournal Pub Date : 2019-04-25 DOI: 10.2139/ssrn.3388075

Aina-Obe Shamsuddin Bolatito

{"title":"The Role of Public Administration in Corporate Social Responsibility and Sustainability: A Descriptive Analysis of Lagosian Perception in Nigeria","authors":"Aina-Obe Shamsuddin Bolatito","doi":"10.2139/ssrn.3388075","DOIUrl":"https://doi.org/10.2139/ssrn.3388075","url":null,"abstract":"Corporate Social Responsibility (CSR) is set to be a concept whereby companies decide voluntarily to contribute better to societal development and cleaner environment in relationship with the State Government. This development pushes governments’ developmental plans to act and impact public policies through adoption of CSR as a complementing factor to government programs. This study tries to examine and evaluate how the concept of CSR can be linked to Governance in managing public corporations and environmental integrity which public administrator needs to strengthen the philosophy of sustainability in increasing the support required by government and non-government actors by providing for public sustainability given the rapid adoption of CSR in business strategy. This paper addresses the question of how the theory of CSR practice can provide directions and support for Government Institutions. It’s explores how CSR and practices can be integrated into public services to behave in a responsible and sustainable manner by discussing the perceptions of Lagosian and their responsibilities.","PeriodicalId":210981,"journal":{"name":"Corporate Governance: Social Responsibility & Social Impact eJournal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131906231","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}

引用次数: 0

The Impact of External CEO Power on Corporate Social Responsibility 外部CEO权力对企业社会责任的影响

Corporate Governance: Social Responsibility & Social Impact eJournal Pub Date : 2019-04-19 DOI: 10.2139/ssrn.3375077

Gordon La

引用次数: 0

Corporate Social Responsibility and Profit Shifting 企业社会责任与利润转移

Corporate Governance: Social Responsibility & Social Impact eJournal Pub Date : 2019-01-19 DOI: 10.2139/ssrn.3318861

I. Hasan, Panagiotis I. Karavitis, Pantelis Kazakis, Woon Sau Leung

引用次数: 4

Conflict or Collusion?: How Employees in the Boardroom Affect Executive Compensation 冲突还是勾结？董事会中的员工如何影响高管薪酬

Corporate Governance: Social Responsibility & Social Impact eJournal Pub Date : 2019-01-09 DOI: 10.2139/ssrn.3313123

Chen Lin, Thomas Schmid, Yang Sun

引用次数: 5

Summarizing Articles about Impact of Intellectual Capital on Corporate Social Responsibility Evidence from Islamic Banking Sector in GCC 总结了有关智力资本对海合会伊斯兰银行业企业社会责任影响的文章

Corporate Governance: Social Responsibility & Social Impact eJournal Pub Date : 2019-01-07 DOI: 10.2139/ssrn.3317367

Sara AlGareeb

{"title":"Summarizing Articles about Impact of Intellectual Capital on Corporate Social Responsibility Evidence from Islamic Banking Sector in GCC","authors":"Sara AlGareeb","doi":"10.2139/ssrn.3317367","DOIUrl":"https://doi.org/10.2139/ssrn.3317367","url":null,"abstract":"I will outline articles and news about intellectual capital to figuring out how to write a litterer in your final project. you will found the articles and web interfaces in the reference: The motivation behind this investigation is to look at and discover the impacts of Intellectual Capital on Corporate Social Responsibility for Islamic Banking Sector in GCC. Esteem Added Intellectual Coefficient (VAIC) was utilized as the productive proportion of scholarly capital. Two relapse models were developed to test the general VAIC, and every one of its three parts (Capital Employed Efficiency, Human Capital Efficiency and Structural Capital Efficiency) influences Islamic Banks’ Corporate Social Responsibility. The information incorporates 53 Islamic banks in GCC for the time of 2007-2011. The outcomes demonstrated that scholarly capital (VAIC) negatively affects Corporate Social Responsibility of Islamic banks in GCC. What's more, we found that Corporate Social Responsibility is emphatically connected with Capital Employed Efficiency (CEE) and contrarily connected with Human Capital Efficiency (HCE). Nonetheless, our discoveries neglected to locate any noteworthy relationship between Structural Capital Efficiency (SCE) and Corporate Social Responsibility of the Islamic banks in GCC. ","PeriodicalId":210981,"journal":{"name":"Corporate Governance: Social Responsibility & Social Impact eJournal","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-01-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114902751","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}

引用次数: 1

Comparison of the Business Ethics Practices of Private and Public Organizations in South Korea 韩国私营和公共机构的商业道德实践比较

Corporate Governance: Social Responsibility & Social Impact eJournal Pub Date : 2018-12-31 DOI: 10.2139/ssrn.3336402

T. Choi

{"title":"Comparison of the Business Ethics Practices of Private and Public Organizations in South Korea","authors":"T. Choi","doi":"10.2139/ssrn.3336402","DOIUrl":"https://doi.org/10.2139/ssrn.3336402","url":null,"abstract":"This study investigated differences in business ethics (BE) between members of private- and public-sector organizations in South Korea. The primary data were collected by means of a survey conducted in 2014 and 2015. Our focus was on the respondents’ perceptions regarding: 1) their responsibility toward various stakeholders, 2) ethical conflicts, 3) decisions relating to ethics, 4) the promotion of an ethical environment in their organizations, 5) unethical practices, 6) the reporting of unethical practices, 7) the evolution of ethical standards, and 8) behaviors in situations involving unethical conduct. We found that, in most cases, respondents from the private and public sectors responded in similar ways. The most significant differences between the two groups were that, first, in making (un)ethical decisions, respondents from public organizations preferred personal ethics over institutional interests more often than those from private organizations, while the latter reported having observed unethical practices more often. Further, respondents from public organizations tended to view more optimistically the changes in ethical standards over the past ten years. When it came to reporting unethical practices, the respondents’ managerial status seems to have been a more significant factor than the private or public status of the organizations at which they were employed. Lastly, within the group of respondents from the public sector, the views of those associated with state-owned-enterprises (SOEs) tended to be distinct from those associated with other types of enterprises.","PeriodicalId":210981,"journal":{"name":"Corporate Governance: Social Responsibility & Social Impact eJournal","volume":"116 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117022743","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}

引用次数: 0

Impact of Supply Chain Transparency on Sustainability Under NGO Scrutiny 非政府组织监督下供应链透明度对可持续发展的影响

Corporate Governance: Social Responsibility & Social Impact eJournal Pub Date : 2018-10-02 DOI: 10.2139/ssrn.2590152

Shi Chen, Qinqin Zhang, Yongmei Zhou

{"title":"Impact of Supply Chain Transparency on Sustainability Under NGO Scrutiny","authors":"Shi Chen, Qinqin Zhang, Yongmei Zhou","doi":"10.2139/ssrn.2590152","DOIUrl":"https://doi.org/10.2139/ssrn.2590152","url":null,"abstract":"Companies are increasingly held accountable for social and environmental sustainability violations committed by their contract suppliers. Government regulation, buyers developing codes of conduct and increasing auditing effort, and additional independent auditing by Non-Governmental Organizations (NGOs) are all important tools in addressing supply chain sustainability issues. In this paper we study the potential use of supply chain transparency as another effective tool. In particular, we study whether the buyer should reveal her supplier list, knowing that revealed suppliers could face a different level of NGO scrutiny than the unrevealed ones. Using an analytical model we incorporate the strategic interactions among a buyer, her suppliers, and the independent NGOs. We are able to characterize their equilibrium actions and find conditions under which the buyer finds it beneficial to reveal her supplier list, and discover different reasons for the buyer to do so. An important finding is that supply chain transparency -- either the buyer's voluntary revelation of her supplier list, or government's mandate for the buyer to disclose violations -- can lead to better supply chain sustainability, but we also discuss the possibility that more supply chain transparency may lead to lower supply chain sustainability. We offer conditions and intuitive explanations for such findings.","PeriodicalId":210981,"journal":{"name":"Corporate Governance: Social Responsibility & Social Impact eJournal","volume":"5 1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132954486","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}

引用次数: 94

Board Nationality Diversity and Corporate Social Responsibility 董事会国籍多元化与企业社会责任

Corporate Governance: Social Responsibility & Social Impact eJournal Pub Date : 2018-09-19 DOI: 10.2139/ssrn.3252114

M. Harjoto, I. Laksmana, Ya‐wen Yang

引用次数: 7