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Full-Text Articles in Business
Does The Adoption Of Ifrs Affect Corporate Social Disclosure In Annual Reports?, Joyce Van Der Van Der Laan Smith, Andrea L. Gouldman, Rasoul H. Tondkar
Does The Adoption Of Ifrs Affect Corporate Social Disclosure In Annual Reports?, Joyce Van Der Van Der Laan Smith, Andrea L. Gouldman, Rasoul H. Tondkar
Accounting Faculty Publications
In this exploratory study we investigate the impact of the implementation of IFRS on corporate social disclosures (CSD) within the context of stakeholder theory. We measure the level of CSD in annual reports using a disclosure instrument based on the United Nations Conference on Trade and Development report “Guidance on Corporate Responsibility Indicators in Annual Reports”. We find that IFRS adoption had a differential effect on CSD based on a firm's institutional setting i.e., the stakeholder–management relationship prevalent in their institutional environment. Firms in the stakeholder countries did not have a significant change in the level of CSD following the …
Walking The Talk: A Multistakeholder Exploration Of Organizational Authenticity, Employee Productivity, And Post-Merger Performance, Margaret Cording, Jeffrey S. Harrison, Robert E. Hoskisson, Karsten Jonsen
Walking The Talk: A Multistakeholder Exploration Of Organizational Authenticity, Employee Productivity, And Post-Merger Performance, Margaret Cording, Jeffrey S. Harrison, Robert E. Hoskisson, Karsten Jonsen
Management Faculty Publications
Does consistency between how a firm treats employees (what it does) and its espoused employee-oriented values (what it says) affect employee productivity? Furthermore, given that the stakeholder theory perspective holds that what happens to one stakeholder influences other stakeholders, does this sort of consistency vis-à-vis a firm’s customers also influence employee productivity? We empirically investigate the influence of organizational authenticity—defined as consistency between a firm’s espoused values and realized practices—in the context of a merger, and specifically during post-merger integration. Our findings show that a lack of organizational authenticity in terms of both under-promising and over-promising to both employees and …