Corporate Governance: Social Responsibility & Social Impact eJournal最新文献

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Endogenous Consumers’ Preferences as Drivers of Corporate Social Responsibility: Redefining Firm’s Strategy 内生消费者偏好作为企业社会责任的驱动因素:重新定义企业战略
Corporate Governance: Social Responsibility & Social Impact eJournal Pub Date : 2016-01-30 DOI: 10.2139/ssrn.2725276
Gustavo A. Barboza
{"title":"Endogenous Consumers’ Preferences as Drivers of Corporate Social Responsibility: Redefining Firm’s Strategy","authors":"Gustavo A. Barboza","doi":"10.2139/ssrn.2725276","DOIUrl":"https://doi.org/10.2139/ssrn.2725276","url":null,"abstract":"In this paper I construct a model where consumers’ preferences become endogenous to the firm strategic behavior. Particularly, I pay attention to the case where negative externalities in production create opportunities for firms to develop a Corporate Social Responsible strategic move, as a response of more sophisticated consumers with higher willingness to pay for a combined intrinsic and extrinsic utility process. I demonstrate that CSR behavior is a technological driven process, mainly initiated by consumers revealing strong preferences for CSR type of product, and firms deriving spillover learning effects through a Producer Benefit Experience. Firms can “do well by doing good” strategic planning that directly incorporates consumers’ preferences for an extrinsically differentiated product.","PeriodicalId":210981,"journal":{"name":"Corporate Governance: Social Responsibility & Social Impact eJournal","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123315415","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
Women's Leadership and Corporate Performance 女性领导力与企业绩效
Corporate Governance: Social Responsibility & Social Impact eJournal Pub Date : 2016-01-26 DOI: 10.2139/ssrn.2737833
Meijun Qian
{"title":"Women's Leadership and Corporate Performance","authors":"Meijun Qian","doi":"10.2139/ssrn.2737833","DOIUrl":"https://doi.org/10.2139/ssrn.2737833","url":null,"abstract":"This paper examines the gender diversity in corporate boardrooms in Asia and the Pacific and how the diversity affects corporate performance. We find that boardroom gender diversity is low in Asia with 7.5% female representation on average in 2012, but showing a 1.8% improvement in 2013. The appointment of female directors and a gender-diverse boardroom are on average positively associated with a firm’s subsequent performance, but with large cross-country and cross-measurement differences. Firm performance is the highest when there are two females on the board. Using two-stage analyses, we find that (i) a firm’s past performance does not predict its choice to add female directors; (ii) cross-country differences in female corporate leadership respond to its economic demand and supply as measured by gender equality in college education, labor participation, wages, and infant survival; and (iii) female representation on the board, when determined by these economic factors, is a significant predictor of a firm’s future performance.","PeriodicalId":210981,"journal":{"name":"Corporate Governance: Social Responsibility & Social Impact eJournal","volume":" 1239","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-01-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113946471","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: 25
Corporate Governance and Ethics in Uganda: The Importance of Business Ethics, and Factors Affecting Ethical Conduct 乌干达的公司治理和道德:商业道德的重要性,以及影响道德行为的因素
Corporate Governance: Social Responsibility & Social Impact eJournal Pub Date : 2016-01-24 DOI: 10.2139/ssrn.2721235
Jimmy Walabyeki
{"title":"Corporate Governance and Ethics in Uganda: The Importance of Business Ethics, and Factors Affecting Ethical Conduct","authors":"Jimmy Walabyeki","doi":"10.2139/ssrn.2721235","DOIUrl":"https://doi.org/10.2139/ssrn.2721235","url":null,"abstract":"Ethics in corporate governance is very important as it gives companies a competitive edge in business. This was a conceptual study of legislation and other literature concerning ethics and governance specific to Uganda. There are several factors affecting ethics in corporate governance in Uganda. These include the company’s internal environment, and the outer external environment because the company does not operate in a vacuum. Factors in the external environment include the socio-political, cultural and market environments, and the legal environment and regulatory environment. The main factors affecting good business ethics in Uganda are in the context of the socio-political environment. This study contributes to the drive by policy makers towards promoting good corporate governance by drawing attention to the main factors affecting good business ethics in Uganda.","PeriodicalId":210981,"journal":{"name":"Corporate Governance: Social Responsibility & Social Impact eJournal","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-01-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129732724","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
Environmental Accounting Concept and Reporting Practice: Evidence from Banking Sector of Bangladesh 环境会计概念与报告实践:来自孟加拉国银行业的证据
Corporate Governance: Social Responsibility & Social Impact eJournal Pub Date : 2016-01-20 DOI: 10.2139/ssrn.2754114
Md Abdul Kaium Masud, M. Hossain
{"title":"Environmental Accounting Concept and Reporting Practice: Evidence from Banking Sector of Bangladesh","authors":"Md Abdul Kaium Masud, M. Hossain","doi":"10.2139/ssrn.2754114","DOIUrl":"https://doi.org/10.2139/ssrn.2754114","url":null,"abstract":"The study is designed to understand and investigate the practical situation and concept of the Environmental Accounting and Reporting (EAR) of twelve Bangladeshi banking companies for the year 2010 to 2014 by annual report. The reports pointed that most of the banks of the study are making efforts to provide environmental information on a voluntary basis, which are qualitative and quantitative in nature. The result of the study found that ninety two (92%) percent sample banks disclosed environmental information. Moreover, the research findings portrayed that more than ninety percent (90%) banks disclosed qualitative information whereas, sixty percent (60%) banks disclosed quantitative information in the annual report. The research finding also revealed that environmental accounting and reporting practices by the banking companies’ are satisfactory in Bangladesh. The research paper suggested a mandatory framework of EAR and the government pressure, to the banking sector to publish mandatory environmental disclosure in their annual report.","PeriodicalId":210981,"journal":{"name":"Corporate Governance: Social Responsibility & Social Impact eJournal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130757760","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: 3
Immediate Manager Gender and Female Wages - The Importance of Manager Position 直接经理性别与女性工资——经理职位的重要性
Corporate Governance: Social Responsibility & Social Impact eJournal Pub Date : 2016-01-14 DOI: 10.2139/ssrn.2733985
K. Halldén, J. Save-Soderbergh, Åsa Rosén
{"title":"Immediate Manager Gender and Female Wages - The Importance of Manager Position","authors":"K. Halldén, J. Save-Soderbergh, Åsa Rosén","doi":"10.2139/ssrn.2733985","DOIUrl":"https://doi.org/10.2139/ssrn.2733985","url":null,"abstract":"One argument for increasing female representation in management is the anticipation that female managers are particularly beneficial for female employees through, e.g., role modeling or mentoring. Contrary to the expected positive association, we find that female wages are negatively associated with working directly for a female as opposed to male manager using a representative sample of matched employee-employer data from Sweden. However, dividing the sample by managerial position, and controlling for important sorting of employees, the negative association is found only among lower-level managers and not among high-level managers. We discuss decision-making power as one possible explanation for this heterogeneity.","PeriodicalId":210981,"journal":{"name":"Corporate Governance: Social Responsibility & Social Impact eJournal","volume":"219 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-01-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129228804","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
Private Equity and Workers' Career Paths: The Role of Technological Change 私募股权与工人的职业道路:技术变革的作用
Corporate Governance: Social Responsibility & Social Impact eJournal Pub Date : 2016-01-07 DOI: 10.2139/ssrn.2286802
Ashwini Agrawal, Prasanna Tambe
{"title":"Private Equity and Workers' Career Paths: The Role of Technological Change","authors":"Ashwini Agrawal, Prasanna Tambe","doi":"10.2139/ssrn.2286802","DOIUrl":"https://doi.org/10.2139/ssrn.2286802","url":null,"abstract":"We analyze a new dataset on workers’ career paths to examine whether private equity (PE) investments can have positive spillover effects on workers. We study leveraged buyouts in the context of recent information technology (IT) diffusion, and find evidence supporting the argument that many employees of companies acquired by PE investors gain transferable, IT-complementary human capital. Our estimates indicate that these workers experience increases in both long-run employability and wages relative to what they would have realized in the absence of PE investment. The findings underscore PE’s role in mitigating the effects of workforce skill obsolescence resulting from technological change.","PeriodicalId":210981,"journal":{"name":"Corporate Governance: Social Responsibility & Social Impact eJournal","volume":"35 4","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-01-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114041954","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: 57
The Wage Premium of Naturalized Citizenship 入籍公民的工资溢价
Corporate Governance: Social Responsibility & Social Impact eJournal Pub Date : 2015-10-31 DOI: 10.2139/ssrn.2616796
E. Maasoumi, Yifeng Zhu
{"title":"The Wage Premium of Naturalized Citizenship","authors":"E. Maasoumi, Yifeng Zhu","doi":"10.2139/ssrn.2616796","DOIUrl":"https://doi.org/10.2139/ssrn.2616796","url":null,"abstract":"Abstract We examine the potential effect of naturalization on the U.S. immigrants’ earnings. We find the earning gap between naturalized citizens and noncitizens is positive over many years, with a tent shape across the wage distribution. We focus on a normalized metric entropy measure of the gap between distributions, and compare with conventional measures at the mean, median, and other quantiles. In addition, naturalized citizen earnings (at least) second-order stochastically dominate noncitizen earnings in many of the recent years. We construct two counterfactual distributions to further examine the potential sources of the earning gap, the “wage structure” effect and the “composition” effect. Both of these sources contribute to the gap, but the composition effect, while diminishing somewhat after 2005, accounts for about 3/4 of the gap. The unconditional quantile regression (based on the Recentered Influence Function), and conditional quantile regressions confirm that naturalized citizens have generally higher wages, although the gap varies for different income groups, and has a tent shape in many years.","PeriodicalId":210981,"journal":{"name":"Corporate Governance: Social Responsibility & Social Impact eJournal","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128986557","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: 2
Corporate Social Responsibility: Status Quo Review 企业社会责任:现状回顾
Corporate Governance: Social Responsibility & Social Impact eJournal Pub Date : 2015-10-05 DOI: 10.2139/ssrn.2671194
A. Shukla, Nilesh Challare
{"title":"Corporate Social Responsibility: Status Quo Review","authors":"A. Shukla, Nilesh Challare","doi":"10.2139/ssrn.2671194","DOIUrl":"https://doi.org/10.2139/ssrn.2671194","url":null,"abstract":"Corporate Social Responsibility is a management concept whereby companies integrate social and environmental concerns in their business operations and interactions with their stakeholders. Corporate initiative to assess and take responsibility for the company's effects on the environment and impact on social welfare. This paper tried to explore present scenario of corporate social responsibility. CSR has come a long way in India. From responsive activities to sustainable initiatives, corporates have clearly exhibited their ability to make a significant difference in the society and improve the overall quality of life.","PeriodicalId":210981,"journal":{"name":"Corporate Governance: Social Responsibility & Social Impact eJournal","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-10-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117030345","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
Fear as a Motivation to Commit Management Fraud: A Conceptual Paper Regarding Ethics and Executive Accounting 恐惧作为实施管理欺诈的动机:一篇关于道德与执行会计的概念论文
Corporate Governance: Social Responsibility & Social Impact eJournal Pub Date : 2015-09-10 DOI: 10.2139/SSRN.2676350
Fran Lombardo
{"title":"Fear as a Motivation to Commit Management Fraud: A Conceptual Paper Regarding Ethics and Executive Accounting","authors":"Fran Lombardo","doi":"10.2139/SSRN.2676350","DOIUrl":"https://doi.org/10.2139/SSRN.2676350","url":null,"abstract":"Motivators for financial statement fraud are different than for traditional fraud that involved theft, management fraud and misappropriation of assets, respectively. Traditional theft of assets involves some element of greed and financial pressure is probably the most likely motivator for these frauds. Management fraud, the intentional misstatement of financial results in reports filed with regulatory agencies and made known to the public through various media, however is quite different in what is being attempted. Although there can be gain to the company, the fraud itself is not gaining financial position for management as much as it is preventing the loss of financial position. This is motivation for executives that revolve around potential damages to their ego when their failed vision for the company is known. This loss or reputation and status for the company executive creates a primary motivator that is the fear of failure. The executive also can entertain persistent, possibly delusional rationalizations for the hope for success in turning the situation around. This conceptual paper explores models for applying this idea to current fraud theory. It also posits that proper risk management evaluation can assist in reducing the incidence of management fraud not just by reducing the likelihood of losses occurring that can act as a catalyst for management fraud but by providing plans for addressing potential negative downturns when they occur that mitigates the strength of this fear.","PeriodicalId":210981,"journal":{"name":"Corporate Governance: Social Responsibility & Social Impact eJournal","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129292766","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
Investigate the Effect of Corporate Social Responsibility and Word of Mouth on Consumer Buying Behavior 考察企业社会责任和口碑对消费者购买行为的影响
Corporate Governance: Social Responsibility & Social Impact eJournal Pub Date : 2015-08-25 DOI: 10.2139/ssrn.2650286
Tanveer Aslam, M. Arshad
{"title":"Investigate the Effect of Corporate Social Responsibility and Word of Mouth on Consumer Buying Behavior","authors":"Tanveer Aslam, M. Arshad","doi":"10.2139/ssrn.2650286","DOIUrl":"https://doi.org/10.2139/ssrn.2650286","url":null,"abstract":"Corporate social responsibility is an important obligation of the company. Companies must comply with the social responsibility of business, control of environmental pollution. We must move to a healthy environment for our future generations. Variables from the mouth of the study of the second word. Word of mouth is an important marketing tool for businesses. Guests can spread positive word of mouth, in order to increase the financial performance of your company. The purpose of this study on purchasing behavior of consumers in the mouth to assess the impact of corporate social responsibility and discourse. Research area of Pakistan is the third largest city in Faisalabad. The study included primary and secondary data. Survey data collection was chosen as one of them, which selects students on their purchases of some multinational companies as an option. To calculate the independent variable regression analysis of multiple dependent variable was used as impact on statistical techniques. Convenience sampling technique was used in this study. The importance of constant P value is 0.00, which is the T value of 4.576. Its coefficient of 0.370 and its standard error of 1,693, the importance of the values of corporate social responsibility, the T values were 1.95 coefficient and standard deviation of 0.116. The importance of oral mouth p value of 0.00 is the T value is 7.19 and coefficient of standard deviation of 0.501. A total of 231 male and female participants involved in the study results significantly influences consumer behavior consumer collective 69.Total number of participants is 300, according to these two arguments.","PeriodicalId":210981,"journal":{"name":"Corporate Governance: Social Responsibility & Social Impact eJournal","volume":"95 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-08-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122587554","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
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