BUSINESS AND SOCIETY REVIEW最新文献_第10页

Corporate social responsibility, CEO characteristics, and earnings management: Evidence from China 企业社会责任、CEO 特征与收益管理：来自中国的证据

IF 1.8

BUSINESS AND SOCIETY REVIEW Pub Date : 2024-06-24 DOI: 10.1111/basr.12355

Chayma Erraja, Qu Ying, Hassan Khalil

{"title":"Corporate social responsibility, CEO characteristics, and earnings management: Evidence from China","authors":"Chayma Erraja, Qu Ying, Hassan Khalil","doi":"10.1111/basr.12355","DOIUrl":"https://doi.org/10.1111/basr.12355","url":null,"abstract":"This study examines the relationship between corporate social responsibility (CSR), earnings management (EM), and the characteristics of chief executive officers (CEOs) within the context of China's economic transformation. Drawing on stakeholder theory and upper echelon theory, this study investigates the influence of CSR on EM and the role of CEO characteristics. The empirical analysis is based on a sample of 1,980 Chinese firm-year observations from the Shenzhen and Shanghai stock markets, between 2013 and 2017. The findings reveal a negative relationship between CSR performance and discretionary accruals (DA), suggesting that higher CSR is associated with lower EM. Moreover, this relationship is more pronounced among firms with highly educated CEOs (postgraduates) and mature CEOs (approaching retirement age). Notably, the negative CSR–EM relationship is strengthened in firms with mandatory CSR reports. This study expands prior research by exploring the impact of CEO characteristics on the CSR–EM relationship, incorporating CEO attributes alongside ownership structures and governance mechanisms. The findings offer insights for organizations in terms of selecting ethically committed CEOs, as well as guidance for shareholders in understanding CEO selection criteria. Furthermore, this study highlights the importance of mandatory CSR disclosure (CSRD) for policymakers evaluating CSR performance according to the disclosure type.","PeriodicalId":46747,"journal":{"name":"BUSINESS AND SOCIETY REVIEW","volume":"129 2","pages":"313-345"},"PeriodicalIF":1.8,"publicationDate":"2024-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141556701","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

Exploring the profile of green consumers: Role of demographics and factors influencing green purchase behavior 探索绿色消费者的概况：人口统计学的作用和影响绿色购买行为的因素

IF 1.8

BUSINESS AND SOCIETY REVIEW Pub Date : 2024-06-23 DOI: 10.1111/basr.12357

Pooja Mehta, Harpreet Singh Chahal

{"title":"Exploring the profile of green consumers: Role of demographics and factors influencing green purchase behavior","authors":"Pooja Mehta, Harpreet Singh Chahal","doi":"10.1111/basr.12357","DOIUrl":"10.1111/basr.12357","url":null,"abstract":"In the past decades, the world has witnessed significant growth in environmental issues such as the generation of waste, climatic changes, and depletion of natural resources. Due to this, there has been a substantial upsurge in consumers who prefer green products. Hence, exploring the stable set of characteristics of green consumers becomes extremely important for organizations to develop customer-oriented targeting and segmenting strategies. The present study attempts to explore key factors influencing green purchase behavior and the behavioral profile of green consumers in the Indian context. The study surveyed 400 respondents from Punjab. Multivariate analysis was performed to analyze the data. The results of the analysis revealed three distinctive consumer clusters based on green purchase behavior. “Pro-environmentals” represent the segment of green consumers. Consumers of this cluster were found to be highly environmentally conscious. Besides this, the study confirmed noticeable differences in the three clusters in terms of gender, age, number of children, and marital status. Finally, the results indicated the behavioral profile of green and non-green consumers and explained prominent differences between the three clusters. This knowledge shall enable marketers to design tailor-made marketing strategies focusing on the specific needs of each consumer cluster.","PeriodicalId":46747,"journal":{"name":"BUSINESS AND SOCIETY REVIEW","volume":"129 2","pages":"225-257"},"PeriodicalIF":1.8,"publicationDate":"2024-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141507253","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 paradigm shift: Business associations shaping the discourse on system change 模式转变：商业协会塑造关于制度变革的讨论

IF 1.8

BUSINESS AND SOCIETY REVIEW Pub Date : 2024-06-17 DOI: 10.1111/basr.12359

Sandra Waddock, Irene Henriques, Martina Linnenluecke, Nicholas Poggioli, Steffen Böhm

{"title":"The paradigm shift: Business associations shaping the discourse on system change","authors":"Sandra Waddock, Irene Henriques, Martina Linnenluecke, Nicholas Poggioli, Steffen Böhm","doi":"10.1111/basr.12359","DOIUrl":"https://doi.org/10.1111/basr.12359","url":null,"abstract":"This Agenda 2050 piece is a call to action for management scholars to follow the lead of business associations, foundations, and businesses in studying and understanding the transformative change needed to bring about a more equitable and flourishing world for all living beings—including humans and other-than-humans. These entities advocate for a significant paradigm shift in how business is practiced as a way of responding to ‘polycrisis’—the interrelated set of civilization-threatening crises that includes climate change, social inequality, and biodiversity loss. Yet management scholars lag behind business discourse with issues of sustainability and ecological flourishing, adapting to the type of leadership needed for the future, and understanding the need for system change. We provide four keystone pathways to help scholars shape future discourse in business scholarship, practice, and curricula: 1) structural changes to management education, 2) piloting social impact, 3) development of regenerative business models, and 4) moral, legal, and financial cases for action.","PeriodicalId":46747,"journal":{"name":"BUSINESS AND SOCIETY REVIEW","volume":"129 2","pages":"155-167"},"PeriodicalIF":1.8,"publicationDate":"2024-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141556543","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

Business innovation as a force for good: From doing less harm to positive impact type 1 and type 2 企业创新是一股善的力量：从减少危害到产生积极影响：1 型和 2 型

IF 1.8

BUSINESS AND SOCIETY REVIEW Pub Date : 2024-06-17 DOI: 10.1111/basr.12360

Chris Laszlo, David Cooperrider, Ronald Fry

{"title":"Business innovation as a force for good: From doing less harm to positive impact type 1 and type 2","authors":"Chris Laszlo, David Cooperrider, Ronald Fry","doi":"10.1111/basr.12360","DOIUrl":"https://doi.org/10.1111/basr.12360","url":null,"abstract":"Commitments of “getting to zero” or becoming a regenerative company are raising investor, customer, and employee expectations at a time when businesses are struggling just to reduce negative impacts. Executives are increasingly caught between wanting to build a better world and the reality of managing value-add activities that continue to harm people and the environment.Businesses need to distinguish between three types of innovation impacts to maintain their credibility and legitimacy. The first is doing less harm, where the goal is to minimize social wrongs and reduce ecological footprints. The second is incremental positive impact, where the goal is to increase prosperity, regenerate nature, and improve wellbeing through initiatives that are typically of limited scope. The third is system-wide positive impact, where scalable business innovations have a discernible capacity to “move the needle” on social and global challenges such as climate change and social equity.This conceptual paper provides a framework for assessing business innovations by type of impact and the high-leverage points needed to create desired change at the scale of the whole.","PeriodicalId":46747,"journal":{"name":"BUSINESS AND SOCIETY REVIEW","volume":"129 2","pages":"168-184"},"PeriodicalIF":1.8,"publicationDate":"2024-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/basr.12360","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141556549","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Assessing the economic impact of cross-sector collaboration: A case study of United Way 评估跨部门合作的经济影响：联合之路案例研究

IF 1.8

BUSINESS AND SOCIETY REVIEW Pub Date : 2024-06-15 DOI: 10.1111/basr.12356

Misty A. Sabol, Bradley G. Winton

引用次数: 0

The key to organizational democracy and corporate sustainability?—The role of employee shareholder associations in German listed companies 组织民主和企业可持续发展的关键？--德国上市公司中员工股东会的作用

IF 1.8

BUSINESS AND SOCIETY REVIEW Pub Date : 2024-05-15 DOI: 10.1111/basr.12350

Thomas Steger

{"title":"The key to organizational democracy and corporate sustainability?—The role of employee shareholder associations in German listed companies","authors":"Thomas Steger","doi":"10.1111/basr.12350","DOIUrl":"10.1111/basr.12350","url":null,"abstract":"Employee shareholder associations (ESAs) have emerged as a novel, and widely underestimated actor in the European corporate arena, established to collect and pool the shares and voting power held by a company's employees. As such, they parallel existing institutions for employee representation, potentially empowering employees in their role as shareholders and possibly even providing a counterweight to traditional company owners. Unfortunately, we know little about the actual functioning, the inner workings, and, particularly, the ESAs' contributions to date. To address these shortcomings this paper explores the limitations but also the potential of ESAs in large, German listed companies to contribute to employee share ownership (ESO), to organizational democracy (OD), and to corporate sustainability (CS). Our findings show that, as far as ESOs and OD are concerned, in the specific German context, ESAs usually do not offer alternatives to (or even to compete with) existing employee representation but are instead rather dependent on cooperation with them. Regarding CS, any contribution here is closely linked to the ESAs' own principles and depends on the extent to which the ESA management takes them seriously and prioritizes them over other objectives.","PeriodicalId":46747,"journal":{"name":"BUSINESS AND SOCIETY REVIEW","volume":"130 S1","pages":"263-287"},"PeriodicalIF":1.8,"publicationDate":"2024-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/basr.12350","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140976652","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Harsh realities of female migration during the COVID epoch COVID 时代女性迁徙的残酷现实

IF 1.8

BUSINESS AND SOCIETY REVIEW Pub Date : 2024-04-24 DOI: 10.1111/basr.12342

Tarak Nath Sahu, Sudarshan Maity, Manjari Yadav

{"title":"Harsh realities of female migration during the COVID epoch","authors":"Tarak Nath Sahu, Sudarshan Maity, Manjari Yadav","doi":"10.1111/basr.12342","DOIUrl":"10.1111/basr.12342","url":null,"abstract":"The study examines the consequences of the COVID-19 pandemic-induced lockdown on the socio-economic status of 212 female migrant workers employed in the informal sector, originating from four underprivileged districts of West Bengal, India. The study assesses the changes in their scope of employment, financial instability, and the level of violence experienced within households and workplaces in the pre-pandemic and post-lockdown phases. We apply the binary logistic regression to identify factors influencing their low employment scope, the t-test to observe changes in their income as a consequence of the pandemic, and the Wilcoxon signed-rank test alongside effect size analysis to detect any rise in experiences of violence and exploitation against women. The findings suggest a notable decrease in their employment scope due to the absence of previous jobs, low wages, insecure workplaces, and family constraints; a decline in earnings; and an increased incidence of violence against them. The research suggests designing reforms to improve the current situation of female migrants, who represent one of the most marginalized sections of society. Formalizing the labor market and ensuring proper registration of these women would enable them to gain access to social security benefits, pension schemes, and relief packages that are vital for their well-being.","PeriodicalId":46747,"journal":{"name":"BUSINESS AND SOCIETY REVIEW","volume":"129 2","pages":"293-312"},"PeriodicalIF":1.8,"publicationDate":"2024-04-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140659420","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

Foundational guiding principles for a flourishing Earth system 繁荣地球系统的基本指导原则

IF 1.8

BUSINESS AND SOCIETY REVIEW Pub Date : 2024-04-11 DOI: 10.1111/basr.12349

Adam P. Hejnowicz, James L. Ritchie-Dunham

引用次数: 0

Assessing the value orientation preferences and the importance given to principled moral reasoning of Generation Zs: A cross-generational comparison 评估 Z 世代的价值取向偏好以及对原则性道德推理的重视程度：跨代比较

IF 1.9

BUSINESS AND SOCIETY REVIEW Pub Date : 2024-03-28 DOI: 10.1111/basr.12348

James Weber

{"title":"Assessing the value orientation preferences and the importance given to principled moral reasoning of Generation Zs: A cross-generational comparison","authors":"James Weber","doi":"10.1111/basr.12348","DOIUrl":"https://doi.org/10.1111/basr.12348","url":null,"abstract":"Within the past few years, a new generation has joined the ranks of business managers or is preparing to become business managers: Generation Z (Gen Z), described as individuals born between 1995 and 2010. This paper has two aims: (1) to assess the Gen Z cohort framed by their value orientation preferences (VOP) and the importance given to principled moral reasoning (PMR) using values and cognitive moral reasoning theories and (2) to compare this information about the Gen Z cohort to prior generations. Using the Rokeach Value Survey and the Moral Reasoning Inventory, we uncovered support for our expectations that Gen Zs would have a balanced set of VOP—that is, similar preferences for a personal and a social value orientation and similar preferences for a competence and moral value orientation. Further, Gen Z preferences are unlike prior generations. The importance given to principled moral reasoning to resolve ethical dilemmas is lower than Baby Boomers and Gen Xers but surprisingly higher than Millennials as found in prior studies. Implications of these discoveries and suggestions for future research are presented.","PeriodicalId":46747,"journal":{"name":"BUSINESS AND SOCIETY REVIEW","volume":"129 1","pages":"26-49"},"PeriodicalIF":1.9,"publicationDate":"2024-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140310299","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

Brain drain in Pakistan's pharmaceutical industry: factors and solutions 巴基斯坦制药业的人才外流：因素与解决方案

IF 1.9

BUSINESS AND SOCIETY REVIEW Pub Date : 2024-03-28 DOI: 10.1111/basr.12346

Hassan Ali Khan, Asghar Hayyat, Muhammad Ziaullah, Zia-ur Rehman, Muhammad Aqib Shafiq

{"title":"Brain drain in Pakistan's pharmaceutical industry: factors and solutions","authors":"Hassan Ali Khan, Asghar Hayyat, Muhammad Ziaullah, Zia-ur Rehman, Muhammad Aqib Shafiq","doi":"10.1111/basr.12346","DOIUrl":"https://doi.org/10.1111/basr.12346","url":null,"abstract":"This study sheds light on strategies for retaining skilled pharmacists in Pakistan's pharmaceutical sector, offering valuable insights for both academia and industry stakeholders by investigating the impact of human resource management practices, including training and development, compensation and rewards, job performance, and job satisfaction, on employee retention. It also examines the moderating role of career growth in this context. Theoretical foundations are grounded in international migration theories and social exchange theory, providing a comprehensive framework for the study. A cross-sectional survey design was used to collect data from 254 pharmacists in southern Punjab, Pakistan. Structural equation modeling (SEM) was employed for data analysis. Findings reveal that training and development, compensation and rewards, job performance, and job satisfaction all have significant direct effects on employee retention. Additionally, career growth acts as a crucial moderator, strengthening the relationship between training and development and job performance, as well as compensation and rewards and job satisfaction in relation to employee retention. Theoretical implications emphasize the importance of tailored training programs, fair compensation practices, and career growth opportunities. Practical recommendations include creating a positive work environment, rewarding high-performing employees, and fostering career development. Future research directions encompass longitudinal studies, the influence of organizational culture and technology, regional variations, and additional factors affecting retention.","PeriodicalId":46747,"journal":{"name":"BUSINESS AND SOCIETY REVIEW","volume":"129 1","pages":"130-150"},"PeriodicalIF":1.9,"publicationDate":"2024-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140310288","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