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Article
Publication date: 6 September 2021

Salma Chakroun, Anis Ben Amar and Anis Ben Amar

The purpose of this paper is to examine the impact of earnings management on financial performance. In addition, the authors investigate whether corporate social…

Abstract

Purpose

The purpose of this paper is to examine the impact of earnings management on financial performance. In addition, the authors investigate whether corporate social responsibility has a moderating effect on the impact of earnings management on financial performance.

Design/methodology/approach

The empirical study is based on a sample of French companies listed on the CAC-All-Tradable index over the period 2008–2018. Feasible generalized least square regression method is used to estimate the econometric models.

Findings

Based on panel data of 3,003 French firm-year observations, the authors demonstrate that earnings management has a negative and significant impact on financial performance. Indeed, corporate social responsibility moderates positively the negative impact of earnings management on financial performance in the French context.

Practical implications

The findings have several implications for regulatory, investors and academic researchers. For regulators, it is appropriate to promote more several standards related to corporate social responsibility and earnings management. For investors, considering societal issues is very important in making decisions. For academic researchers, the results show that it is important to discover how corporate social responsibility can influence the relation between earnings management and financial performance.

Originality/value

The existing literature has generally focused on the impact of earnings management on financial performance and the empirical tests did not yield similar results. The study shows that corporate social responsibility has a moderating role in determining the impact of earnings management on financial performance.

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Abstract

Details

Philosophy of Management and Sustainability: Rethinking Business Ethics and Social Responsibility in Sustainable Development
Type: Book
ISBN: 978-1-78973-453-9

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Article
Publication date: 22 September 2021

Haruna Babatunde Jaiyeoba, Shahoriyer Hossain, Hamzah Mohd Salleh and Amal A.M. Elgharbawy

This paper aims to intend to ascertain whether corporate social responsibility (CSR) can serve as an effective promotional tool for the Malaysian halal certified companies…

Abstract

Purpose

This paper aims to intend to ascertain whether corporate social responsibility (CSR) can serve as an effective promotional tool for the Malaysian halal certified companies in the era of Covid-19 pandemic. Starting from being nice to do, the emergence of the Covid-19 pandemic has brought CSR to the forefront of businesses, forcing them to rapidly shift from profit maximisation to business preservation. Thus, it is practically crucial to ascertain whether CSR could be effectively used to promote halal brands in this era.

Design/methodology/approach

To achieve the stated aim, a survey questionnaire was developed and used to collect data from 295 participants who are familiar with the concepts of CSR and halal in Malaysia. The data collected were analysed using both descriptive and inferential statistics.

Findings

The findings reveal that the commitment to halal best practices, zakat and charitable donations, environmental responsibility, employee welfare and responsible dealings with clients are the most important CSR activities that can promote halal certified companies in the era of Covid-19. Whilst there is a positive relationship between halal economic responsibility and CSR as a promotional tool, such relationship is not significant. Nevertheless, the relationship between legal responsibility and CSR as a promotional tool is negative and insignificant.

Research limitations/implications

Limitations are inevitable in any study where a convenient sampling technique is used. Respondents from Klang Valley in Malaysia make up a large proportion of the study’s sample. This may consequently limit the generalisability of the findings of this study. Hence, future research should adequately collect data from other cities in Malaysia. Moreover, this paper does not differentiate between perceptions of Muslims and non-Muslims or between male and female; this might have an effect, as Muslims are likely to favour most of the items in the questionnaire used to collect data for this study. Thus, future research may collect sufficient data to shed more light on this issue.

Originality/value

The researchers have revealed that CSR is an effective promotional tool for the Malaysian halal certified companies in the era of Covid-19 pandemic. Study of this nature is rare in academic literature.

Details

Journal of Islamic Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0833

Keywords

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Article
Publication date: 30 August 2021

Ronald Barnett and Carolina Guzmán-Valenzuela

This paper aims to propose a thesis about the historical evolution of the relationship of the European University in relation to the idea of social responsibility.

Abstract

Purpose

This paper aims to propose a thesis about the historical evolution of the relationship of the European University in relation to the idea of social responsibility.

Design/methodology/approach

This paper is philosophical, conceptual and theoretical and in proffering a bold thesis, has an argumentative character appropriate to that style.

Findings

Three stages can be identified over the past 200 years in the relationship between the university and the matter of social responsibility, being successively tacit, weak and now hybrid. In the present stage, new spaces are opening for the university to transcend social responsibility, moving to a worldly and earthly responsibility. However, this new stage is having to contend against the university in an age of cognitive capitalism. As such, a large but hitherto unnoticed culture war is present, the outcome of which is unclear.

Research limitations/implications

The scholarship informing this paper is wide-ranging and multi-disciplinary (history, social theory, philosophy, critical higher education studies, literature on the idea of the university, comparative higher education, ethics and sociology of knowledge), as it has to be in sustaining the large thesis being contended for, and it has broad hinterlands, which can only lightly be intimated.

Practical implications

The key implication is that the idea of social responsibility is currently being construed too narrowly and that, therefore, universities – in developing their corporate strategies and missions – should be more ambitious and set their responsibility goals against horizons that go well beyond the social realm.

Originality/value

The thesis developed here is original in offering a three-stage theory of a 200-year evolution of the socially responsible European university. A new stage of an Earthly responsibility is glimpsed but it is having to contend with a continuing performative university, so leading to a hidden culture war and such that the future of university social responsibility is in doubt.

Details

International Journal of Sustainability in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1467-6370

Keywords

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Article
Publication date: 19 July 2021

Jie Huang, Chunyong Tang and Ting Deng

This research aims to examine the influence of developmental human resources (HR) practices on management innovation. Drawing on social exchange theory, this paper…

Abstract

Purpose

This research aims to examine the influence of developmental human resources (HR) practices on management innovation. Drawing on social exchange theory, this paper analyzes the mediating role of responsibility for change and the moderating role of resource availability.

Design/methodology/approach

The authors conducted a scenario experiment using a sample of 329 part-time MBA students from various Chinese companies in Southwest China, using analysis of variance and regression to examine the hypotheses.

Findings

The results find a positive relationship between developmental HR practices and management innovation and responsibility for change mediates this relationship. Moreover, it examines the moderating role of resource availability. Resource availability positively moderates the correlation between responsibility for change and management innovation and moderates the mediation effect of responsibility for change on the correlation between developmental HR practices and management innovation.

Practical implications

Organizations should enhance the actual use of developmental HR practices to ensure the provision of appropriate training and development opportunities for all levels of employees in a fair and equal environment. It is better to take up an individual approach when offering these practices. Organizations should provide enough resources for employees, such as financial, spatial and temporal, and ensure the fair distribution of these resources. Organizations should cultivate the responsibility for change of middle-senior managers who can serve as role models for subordinates.

Originality/value

This study broadens the research on developmental HR practices, confirming that it has a positive impact on management innovation. It also provides more insight into the “black box” of developmental HR practices affecting management innovation, namely, the mediating effect of responsibility for change. This study shows that resources are critical to understanding how developmental HR practices can contribute to management innovation through responsibility for change. Using social exchange theory, the research deduces the conditional indirect effect of the model and uses a scenario experiment method to conclude causality.

Details

Chinese Management Studies, vol. 15 no. 4
Type: Research Article
ISSN: 1750-614X

Keywords

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Article
Publication date: 2 July 2021

Yen-I Lee, Xuerong Lu and Yan Jin

Although uncertainty has been identified as a key crisis characteristic and a multi-faceted construct essential to effective crisis management research and practice, only…

Abstract

Purpose

Although uncertainty has been identified as a key crisis characteristic and a multi-faceted construct essential to effective crisis management research and practice, only a few studies examined publics' perceived uncertainty with a focus on crisis severity uncertainty, leaving crisis responsibility uncertainty uninvestigated in organizational crisis settings.

Design/methodology/approach

To close this research gap empirically, this study employed data from an online survey of a total of 817 US adults to examine how participants' crisis responsibility uncertainty and their attribution-based crisis emotions might impact their crisis responses such as further crisis information seeking.

Findings

First, findings show that participants' crisis responsibility uncertainty was negatively associated with their attribution-independent (AI) crisis emotions (i.e. anxiety, fear, apprehension and sympathy) and external-attribution-dependent (EAD) crisis emotions (i.e. disgust, contempt, anger and sadness), but positively associated with internal-attribution-dependent (IAD) crisis emotions (i.e. guilt, embarrassment and shame). Second, crisis responsibility uncertainty and AI crisis emotions were positive predictors for participants' further crisis information seeking. Third, AI crisis emotions and IAD crisis emotions were parallel mediators for the relationship between participants' crisis responsibility uncertainty and their further crisis information seeking.

Practical implications

Organizations need to pay attention to the perceived uncertainty about crisis responsibility and attribution-based crisis emotions since they can impact the decision of seeking crisis information during an ongoing organizational crisis.

Originality/value

This study improves uncertainty management in organizational crisis communication research and practice, connecting crisis responsibility uncertainty, attribution-based crisis emotions and publics' crisis information seeking.

Details

Journal of Communication Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1363-254X

Keywords

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Article
Publication date: 12 July 2021

An Xia Wan, Zhaoqiang Zhong, Chaoyu Zheng, Xuan Zhao and Ehsan Elahi

Based on the perspective of stakeholders, this paper aims to construct the corporate social responsibility (CSR) evaluation system, aiming at encouraging enterprises to…

Abstract

Purpose

Based on the perspective of stakeholders, this paper aims to construct the corporate social responsibility (CSR) evaluation system, aiming at encouraging enterprises to actively undertake social responsibility, formulating targeted countermeasures to improve the performance level of social responsibility and realizing its sustainable development.

Design/methodology/approach

The study uses data from 2014 to 2018 of pharmaceutical companies in China to estimate the CSR system. Based on the analytic hierarchy process, the coefficient of variation uses to determine the weight of each index. Moreover, the cloud model uses for empirical evaluation.

Findings

The results reveal that social responsibility evaluation of pharmaceutical companies is poor to average to good and it maintains a good development trend. The order of the weight of corporate stakeholders is shareholders, employees, consumers, creditors, suppliers and government. The importance of internal stakeholders is higher than that of external stakeholders. The comprehensive cloud evaluation value of the social responsibility evaluation of pharmaceutical companies are “ordinary,” and the effect of comprehensive social responsibility performance is not good.

Originality/value

The current study not only considers the uncertainty of the concept of CSR but also reflects the connection between the randomness of pharmaceutical companies and the ambiguity of CSR. Moreover, this study develops a three-dimensional evaluation of “enterprise-year-indicator” by studying the data of multiple companies in different years. In terms of the modeling concept, the two-way cognition between the connotation and conceptual extension of the cloud model is fully used to realize the uncertainty mapping between the evaluation set and the indicator set.

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Article
Publication date: 19 July 2021

Samir Gupta, Jing Zhou, Shanfei Feng and Munyaradzi W. Nyadzayo

This study aims to investigate how the relationship factors, including equity, shared responsibility and relationship dependence leverage the value co-creation. The…

Abstract

Purpose

This study aims to investigate how the relationship factors, including equity, shared responsibility and relationship dependence leverage the value co-creation. The research studies the value co-creation process in a business-to-business (B2B) context between suppliers and customers and provides empirical evidence of the underlying effects.

Design/methodology/approach

Using social exchange theory, the research uses a mixed-method of in-depth interviews and questionnaire surveys. The sample of the survey has 123 business customers.

Findings

The findings suggest that equity not only positively affects but also mediates the effect of shared responsibility on value co-creation. The mediation effect is further moderated by the relationship dependence that buyers have on the seller.

Research limitations/implications

The cross-sectional survey used cannot establish causality relationships. Although the goal was not to establish causality, it could limit the rigor of the study. The longitudinal design could be used in the future to better address this deficiency. While the paper is the initial step to analyze the factors influencing value co-creation empirically, more studies could examine other commonly discussed constructs.

Originality/value

This empirical study enriches the value co-creation literature by examining the antecedents’ detailed mechanism that facilitates value co-creation in a B2B context.

Details

Journal of Business & Industrial Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0885-8624

Keywords

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Article
Publication date: 27 July 2021

Archie B. Carroll

The purpose of this paper is twofold: First, to provide an overview of the COVID-19 pandemic and its holistic impacts and implications for organizations and management…

Abstract

Purpose

The purpose of this paper is twofold: First, to provide an overview of the COVID-19 pandemic and its holistic impacts and implications for organizations and management. Second, to report what organizations have been doing via their corporate social responsibilities about the pandemic. Research implications for academics are offered.

Design/methodology/approach

The approach taken in this article was to survey the literature and news reports about the impact of the COVID-19 pandemic and to summarize results. Further, the approach was to analyze these findings using my four-part CSR construct examining economic, legal, ethical and philanthropic impacts, implications, and responsibilities.

Findings

It was found that the COVID-19 pandemic has had important impacts and implications for most spheres or sectors of the business world. Employees, consumers and communities have been the most significantly affected, but other stakeholder groups in societies are being impacted as well. The global pandemic is putting CSR to the test, and the emerging evidence supports the idea that many companies are striving to reset their CSR thinking and initiatives to accommodate this crisis and to meet what the public expects of them.

Originality/value

Much of this paper involved reporting findings that have appeared in the literature and news. The originality involved interpreting and analyzing stakeholders affected, and how managers have been responding to these challenges. Strategic recommendations are offered.

Details

Journal of Strategy and Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1755-425X

Keywords

Content available
Article
Publication date: 31 May 2021

Shytance T. Wren

The purpose of this study is twofold: to determine if implementing a global citizenship education curriculum can aid the development of Emirati students’ social…

Abstract

Purpose

The purpose of this study is twofold: to determine if implementing a global citizenship education curriculum can aid the development of Emirati students’ social responsibility competence and to experiment with different instructional strategies that aim to yield improvement in the social responsibility of students.

Design/methodology/approach

The intervention research study used a mixed-methods quasi-experimental approach to examine Emirati students’ social responsibility gains and overall perceptions of a global citizenship education curriculum. Conceptual frameworks for instructional design of service-learning were used as theoretical underpinnings. The data were collected from student reflections, field notes, questionnaires and interviews.

Findings

Both the quantitative and qualitative data indicated that the global citizenship curriculum advanced students' understanding of social responsibility and civic concepts, specifically civic awareness, social justice and diversity.

Research limitations/implications

For future studies, researchers are encouraged to expand the current study's five-week timeframe by exploring the implications of a global citizenship education curriculum over a full term or even a whole academic year.

Practical implications

The results of the present study indicate that educators should experiment with curriculum redesign to further facilitate the development of social responsibility in undergraduate students. The results also suggest that educators incorporate specific instructional strategies such as integrated reflections and intergroup dialogue on social issues.

Originality/value

Social responsibility and global citizenship education have broadly been based on Western paradigms. Few studies have explored the impact of global citizenship education on the development of students' social responsibility in the Gulf region. This study fills the gap in knowledge by lending evidence of the role of global citizenship education in undergraduate university programs in the Gulf.

Details

Learning and Teaching in Higher Education: Gulf Perspectives, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN:

Keywords

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