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Oral history collections can offer a wealth of detailed information for entrepreneurship researchers. The stories that entrepreneurs tell provide researchers with insight into both perspective and into substantive issues of entrepreneurial behavior. The life stories of entrepreneurs offer students of entrepreneurship insight into both the explicit and the tacit knowledge of working entrepreneurs.

This paper explores the relationship between earnings management and firms' value through the moderating effect of the missing elements – corporate social responsibility (CSR) disclosure and state ownership in Russian companies. The main argument of the paper is that CSR disclosure can be used as a mitigating mechanism to weaken the negative relationship between earnings manipulation and market value. Additionally test whether state ownership is an important moderating factor in this relationship are conducted as state has always played an important role in the emerging Russian market.

The hypotheses are tested on panel data for 223 publicly listed Russian firms for the period 2012–2018. A number of robustness tests are used to check the obtained results for consistency. Following previous research GMM method is employed to address endogeneity concerns.

Supported by stakeholder theory, it is observed that firms that disclosed more CSR information experience a weaker negative relationship between earnings management and market value because investors and other stakeholders positively evaluate a positive CSR image. This negative effect of earnings management on market value is even weaker for state-owned companies as market participants appreciate involvement of state-owned companies in CSR activities and place greater expectations on these firms to be responsible without clear understanding whether these actions are “window dressing” for this type of companies or not.

The study results provide new insights into the relation between earnings management, firm's value, CSR disclosure and state ownership in emerging-market firms. The paper highlight the importance of considering country-specific factors, such as state ownership, while analysing the market reaction on CSR disclosure and earnings management since the institutional peculiarities may help to explain differences in the obtained results.

This study investigates the mechanism through which banks employ corporate social responsibility (CSR) commitment to engage in employees. The values of different types of CSR engagement (i.e. philanthropic CSR vs ethical and legal CSR) are distinguished and their influences on employee identification are analyzed. The moderation effect of CSR communication through corporate social media is examined in this context.

A sample of 254 respondents was collected through surveying the employees of one of the largest banks in Turkey.

Findings suggest that ethical and legal CSR is perceived more importantly than philanthropic CSR by employees in the banking industry. In addition, the level of transparency and frequency of CSR communication through corporate social media moderates the CSR types–employee identification relationship distinctively.

Special attention should be paid to the conditions under which CSR communication takes place effectively, as skeptics toward certain types of CSR initiatives may occur along with the disclosure of information about them.

If organizations use social media communication in a way that would bring the CSR interests of their employees to light, it is likely that CSR initiatives will become more meaningful and have a greater societal impact.

This study contributes to the CSR literature through identifying the value of different types of CSR initiative and confirming the importance of transparent and proactive CSR communication on employee identification in the banking sector.

To succeed in today’s dynamic and unpredictable business world, businesses are increasingly required to gain the trust of and inform the society in which they operate about the social and environmental consequences of their actions. Corporations’ claims regarding the responsibility and ethicality of their actions, however, have been shown to be contradictory to some degree. We define corporations’ deceitful implementation of their corporate social responsibility (CSR) policies as pseudo-CSR. We argue that it is the moral characteristics of individuals, i.e. employees, managers and other decision-makers who ignore the CSR policies, which produce pseudo-CSR.

This is a conceptual paper.

The authors conceptualize the gap between true CSR and pseudo-CSR on a cognitive individual level as “moral laxity,” resulting from organization-induced lack of effort concerning individual moral development through ethical discourse, ethical sensemaking and subjectification processes. The absence of these processes prohibits individuals in organizations from constructing ethical identities to inhibit pseudo-CSR activities.

This paper contributes to the literature on CSR by augmenting corporate-level responsibility with the hitherto mostly neglected, yet significant, role of the individual in bridging this gap.