非政府组织的积极性与反腐败披露:新兴经济体跨国公司的经验研究

IF 4.5 2区 管理学 Q1 BUSINESS
Shah Md Taha Islam, Muhammad Azizul Islam, Zaheer Khan
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引用次数: 0

摘要

在社会运动理论的基础上,我们调查了新兴经济体跨国公司(EMNCs)更有可能披露反腐败信息的特定利益相关者背景,包括非政府组织(NGO)的积极性。通过利用透明国际关于新兴经济体跨国公司反腐败信息披露的独特数据集,我们发现,在政府对非政府组织压制程度较低、非政府组织透明度较高以及在这些市场中运作的反腐败非政府组织数量较多的国家,新兴经济体跨国公司披露的反腐败信息较多。国际化程度较高的新兴市场跨国公司在非政府组织透明度较高和政府压制非政府组织程度较低的国家披露的反腐败信息较多。当新兴市场跨国公司的总部设在压制程度较低的国家和非政府组织透明度较高的国家时,它们的反腐败信息披露对腐败丑闻的反应更灵敏。本研究就制度环境中非政府组织推动的社会运动进程是否以及如何影响新兴市场跨国公司的反腐败披露和透明度实践提供了独到的见解。我们认为,在新兴经济体的背景下,除非我们考虑到非政府组织的积极性与国际化和腐败丑闻的相互作用,否则我们将无法充分理解新兴市场跨国公司的反腐败信息披露实践。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
NGO Activism and Anti‐Corruption Disclosures: An Empirical Study of Emerging Economy Multinational Companies
Building on social movement theory, we investigate particular stakeholder contexts, including non‐governmental organization (NGO) activism, within which emerging economy multinational companies (EMNCs) are more likely to disclose anti‐corruption information. By leveraging Transparency International's unique dataset on anti‐corruption disclosures by EMNCs, we find that EMNCs disclose more anti‐corruption information in countries with a lower level of government oppression of NGOs, greater transparency of NGOs, as well as a greater number of anti‐corruption NGOs operating in such markets. EMNCs with a higher level of internationalization exhibit more anti‐corruption disclosures when they are based in countries with a higher level of NGO transparency and a lower level of government oppression of NGOs. Anti‐corruption disclosures of EMNCs are more responsive to corruption scandals when they are headquartered in less repressive countries and countries with a higher level of NGO transparency. This study provides original insights into whether and how the NGO‐driven social movement process in institutional environments plays a role in influencing the anti‐corruption disclosure and transparency practices of EMNCs. We argue that, within the context of emerging economies, unless we consider the interactions of NGO activism with internationalization and corruption scandals, we will be unable to fully understand anti‐corruption disclosure practices by EMNCs.
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来源期刊
CiteScore
10.00
自引率
12.50%
发文量
87
期刊介绍: The British Journal of Management provides a valuable outlet for research and scholarship on management-orientated themes and topics. It publishes articles of a multi-disciplinary and interdisciplinary nature as well as empirical research from within traditional disciplines and managerial functions. With contributions from around the globe, the journal includes articles across the full range of business and management disciplines. A subscription to British Journal of Management includes International Journal of Management Reviews, also published on behalf of the British Academy of Management.
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