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An Analysis Of Corporate Social Responsibility And Real Earnings Management, Rachel Brassine

Theses, Dissertations and Capstones

Real earnings management (REM) is costly in the form of intense loan restrictions, increased interest expense, and public scrutiny. Nevertheless, companies still practice REM. Based on agency and stakeholder theories, this research predicts that as a company’s CSR score increases, REM will decrease, and this association will become more negative when a critical mass of females on the board of directors exists and when a board-level CSR committee is present. This study also predicts that when a company offers an executive incentive plan based on CSR metrics, REM will decrease, and the relationship will become more negative with a critical …

Redefining The Boundaries Of Firms: Insights From The Corporate Social Responsibility Of The Digital Platform-Based Firms And Stock Returns, Moo Kung Kim

Dissertations and Theses Collection (Open Access)

By using a novel dataset, platform firms (those that operate on apps and the internet as their main vector of operations), this study explores the boundaries of the firm through the lens of corporate social responsibility. By examining the CSR scandals of platform-based firms, the paper aims to answer: ‘How do digital platform firms affect the society and capital market and understand the welfare of stakeholders?’. To disentangle the debates in the literature, the study articulates the new framework of the boundaries and scope of firms by proposing broader stakeholders of firms.

This research attempts to elucidate the boundaries of …

Essays On Supply Chain Optimization: Operational Decisions With Corporate Social Responsibility Implementation And Live-Streaming Channel Introduction, Haiying Yang

Dissertations - ALL

In this dissertation, we study a supplier's operational decisions for supply chain optimization considering corporate social responsibility implementation and live- streaming channel introduction. Both essays start from analytical models that are inspired by observations, and we explore how different parameters affect the supplier's decisions through extensive numerical studies. In the first essay, we notice that cost auditing is becoming an increasingly important tool to improve supply chain efficiency and mitigate the influence of information asymmetry. We study how cost auditing indirectly influences retailer and supplier's behavior in social responsibility. We also discuss the potential negative social responsibility externalities of conducting …

Three Essays On Ceo Traits, Corporate Investment Decisions, And Firm Value, Rongyao Zhang

Theses and Dissertations in Business Administration

More and more research has shown that the characteristics of top executives, especially CEOs, affect organizational decisions and behaviors. This dissertation primarily focuses on the role of executives’ managerial ability played in firm investment decisions, such as mergers and acquisitions (M&As) and corporate social responsibility (CSR) investment, and firm value.

Essay 1 examines whether high-ability managers’ earnings smoothing is motivated by the need to mitigate the adverse effects of heightened information asymmetry triggered by M&As on managers’ reputation capital and firm value. I document that acquirers with high-ability managers engage in more pre-acquisition earnings smoothing and experience more significant announcement …

Two Essays On Antecedents And Effects Of Award-Winning Ceos, Veronika Ciarleglio

Theses and Dissertations in Business Administration

A vibrant stream of research in strategic management examines CEO reputation, status, media coverage, and awards on firm outcomes.

This dissertation examines antecedents that impact the likelihood of CEOs gaining higher visible status —such as winning awards — and the impact of such status on firm behavior. The dissertation addresses these issues in two essays.

In the first essay, we use signaling theory to frame the impact of industry characteristics, firm level strategic initiatives, and demographic factors on the likelihood of CEOs winning awards. Specifically, in this essay we examine how industry structure, corporate social responsibility (CSR) initiatives, business strategies, …

Three Essays On Corporate Sustainability Language, Nahyun Kim

Electronic Thesis and Dissertation Repository

My dissertation explores how public firms employ language in their Corporate Social Responsibility (CSR) reports to lengthen the horizons of their strategic decisions. The three essays included in my dissertation introduce and investigate the pursuit of temporal equilibrium in the aftermath of the 2008 Financial Crisis. Specifically, I compare the emphasis placed on the short versus long- future in the annual sustainability reports of public firms and derive three explanations for the increased emphasis of long-termism.

In Essay 1 (Chapter 2), I describe how firms seek and find temporal equilibrium after the Financial Crisis. Using topic modeling, I linguistically and …

The Effects Of Corporate Social Responsibility On Consumer Behavior And Buyer Attitudes, Bailey Dial

Marketing Undergraduate Honors Theses

With the size and scope of Corporate Social Responsibility’s (CSR’s) presence in corporate America and beyond, this thesis dives into the history, composition, and application of a CSR framework within an organization. This thesis also reports the results of a survey of students to apprehend the framework’s external impacts on consumers, including brand perceptions and purchase decisions. Most individuals have experienced some degree of exposure to CSR in their professional lives. Levels of awareness and liking towards both the CSR framework and its application demonstrate a direct impact on consumers’ buying processes and company judgements.

A Cultural Political Economy Of Corporate Social Responsibility : The Case Of C.I. Uniban S.A. And The Colombian Banana Industry, 1987-2017, David H. Uzzell Jr

Legacy Theses & Dissertations (2009 - 2024)

This dissertation concentrates on the banana sector in Urabá, Colombia from 1987 to 2017, paying particular attention to C.I. Uniban S.A., the largest and oldest banana marketing and export company in the country, its social foundation, Fundauniban, its marketing subsidiary Turbana Corporation, Agricola Sara Palma S.A. banana producers, and local communities in the region. Through an in-depth, qualitative case-study supported with insights from cultural political economy (CPE), it documents the local and global pressures that forced these actors to adopt and deploy corporate social responsibility (CSR) to upgrade to compete in the global banana market. It makes the case that …

Strategic Organizational Sustainability Climate: Scale Development And Validation, Petra Brnova

Theses and Dissertations

The Strategic Organizational Sustainability (SOS) Climate encompasses the employee perceptions of the policies, practices, and procedures that promote long term organizational success in the era of pressing economic, social, and environmental challenges. In order to promote such workplace climate, organizations must be able to measure it. To this end, the SOS Climate scale was developed and validated using first a phenomenological approach in interviews with sustainability professionals working in organizations across economic sectors. After this, scale items were generated and judged, followed by a pilot study. Principal component analysis was conducted for preliminary dimensionality and item reduction. Lastly, confirmatory factor …

Two Essays On Limiting The Negative Impact Of Product Recalls, Seyyed Amirali Javadinia

Theses and Dissertations

The dissertation is composed of two essays. In the first essay, authors conceptualize recall environment, test its effect on post-recall stock returns and identify the role of recall and product characteristics in moderating this relationship. The authors test their hypotheses on a sample of 90 recall announcements in the automobile industry from 2011 to 2016. The results show that on average, announcing a recall in an intense environment aggravates negative stock returns accruing from the recall. Further, while low reputation brands are mostly prone to this negative impact of recall environment, high reputation brands are less susceptible to this negative …

Three Essays On Ceo Characteristics And Corporate Decisions, Trung Nguyen

Theses and Dissertations in Business Administration

Recent studies have stressed the importance of managerial fixed effects on firm investment decisions. Following this stream of research, this dissertation empirically investigates the potential effects of two major Chief Executive Officer (CEO) characteristics, i.e. risk preferences and potential mobility, on corporate decisions such as merger and acquisition (M&A) and corporate social responsibility (CSR) investments.

Essay 1 examines whether the variation of M&A stock returns around the 2008 financial crisis is associated with shareholders’ increased loss aversion as a result of undergoing financial losses. The results show that acquisitions carried out by CEOs with risk-averse inducing compensation (inside debt) before …

Corporate Social Responsibility Implementation Framework, Samuel Bonsu

Walden Dissertations and Doctoral Studies

As social problems, such as environmental pollution persist, the need to implement corporate social responsibility (CSR) to enhance societal well-being becomes important. However, little is known about how corporate leaders implement CSR. The purpose of this qualitative transcendental phenomenological study was to identify and report the lived experiences of corporate managers relevant to CSR implementation. This study was guided by ecological systems theory, the Porter hypothesis, the Maslow hierarchy of needs theory, and the Harrod-Domar growth model, which justify the importance of societal well-being to business profitability and growth. The research question regarding the lived experiences of corporate managers of …

Relationship Between Corporate Social Responsibility, Environmental Management, And Profitability, Dr. Daisy Valentin

Walden Dissertations and Doctoral Studies

The U.S. hospitality industry's profitability has been shifting to environmental management and corporate social responsibility (CSR) practices. Hospitality industries accounted for 5% of the global market in 2015 and are expected to increase by 130% in 2035. Grounded in stakeholder theory, this correlation study examined the relationship between corporate sustainability officer (CSO) CSR, CSO environmental management, and hospitality business profitability. Secondary data were collected from 97 hotel websites of the Minneapolis-St. Paul, Minnesota area from 2014 to 2016. The multiple linear regression combinations of CSR and environmental management (EM) measured significantly related to the profitability index, F(3, 93) = 4.67, …

Relationship Between Corporate Social Responsibility And Corporate Financial Performance, Christopher Lim

Walden Dissertations and Doctoral Studies

Consumers are demanding that corporations become more socially responsible. Executives are challenged to maximize shareholders' returns with achieving a favorable corporate citizen status. The research problem was a gap in knowledge and understanding of the impact of corporate social responsibility on financial performance. This study used multiple linear regression to assess the relationship between key indicators of corporate social responsibility and financial performance from 372 corporations in the S&P500 in 2014. The theoretical foundation was Freeman's stakeholder theory. Environment, community, human rights, diversity, employee relations, product quality, and corporate governance were measures of social performance. Return on assets was used …

Social Responsibility Strategies To Improve Firm Performance, Dennis Vincent Reade

Walden Dissertations and Doctoral Studies

Historical research on corporate social responsibility (CSR) and its influence on corporate financial and social results arrived at contradictory findings. Although 95% of the world's 250 largest corporations reported investing in CSR activities in 2011, some managers lack strategies to evaluate CSR effectiveness. This multiple case study explored strategies that 6 CSR managers with CSR oversight in privately owned companies in Brazil used to effectively enact CSR. The stakeholder theory was the conceptual framework for this study. Data were collected through individual interviews and supplemented with company annual reports to explore the strategies managers employed to evaluate CSR effectiveness. Member …

The Andacollo's Mining Community: Ethnographic Work-Based Approach To Corporate Social Responsibility Policies And Practices, Ubirata De Oliveira

Walden Dissertations and Doctoral Studies

This ethnographic study was designed to explore the phenomenon of corporate social responsibility (CSR) in the mining industry. The research addressed the impacts of a problematic, systemic, and ethnocentric (top-down) CSR approach driven by a transnational mining company, and proposed a novel cultural relativist (bottom-up) CSR approach looking at the social needs of the community. Solving the problem stemming from the ethnocentric approach is important for both the mining company and the community affected by the CSR program, as it will alter dynamics between actors and mitigate social conflicts. The purpose of this study was to investigate factors that improve …

Stakeholder Influence In Promoting Environmental Sustainability In The Zambian Mining Industry, Helen Mbewe

Walden Dissertations and Doctoral Studies

Mining operations often cause environmental and social problems for communities. Efforts by major stakeholders in most developing countries to create and enforce an ethical framework for mining industry operations have been inconsistent. The purpose of this qualitative multiple case study, which was based on stakeholder theory, was to explore stakeholders' perspectives on the implementation of environmental policies and mining operations in Zambia. Data collection involved semistructured interviews with a purposeful sample of 24 research participants from a copper mining company operating in the Copperbelt Province of Zambia, the government ministry for mining, energy, and water development, the environmental protection agency, …

Corporate Social Responsibility: Sexual Exploitation Of Children In The Costa Rican Hotel Tourist Industry, Michelle Flynn Osborne

Doctor of Business Administration (DBA)

According to the 2016 International Labour Organization (ILO), more than 168 million children are forced to labor worldwide, and more than half of these children work in some of the worst forms. Sexual exploitation and human trafficking are classified by the ILO as being some of the worst forms of child labor existing in the twenty-first century. Child labor in the worst forms are more prevalent in developing countries due to poverty and lack of education. The United States Department of State monitors human trafficking and child sexual exploitation through an annual Trafficking in Persons Report (TIP). The 2015 TIP …

The Relationship Between Corporate Social Performance And Financial Performance, Dawn P. Miller

Walden Dissertations and Doctoral Studies

Business leaders lack consistent information to make and support strategic budgetary decisions while supporting corporate social responsibility initiatives. Grounded in stakeholder and contract theory, this correlation study examined the relationship between Fortune reputation scores and return on asset, return on equity, and earnings per share, while controlling for total assets. Archival data were collected from 25 corporate websites of U.S. banks included in Fortune Most Admired Companies listing from 2011 to 2013. For 2011 there was a moderate positive partial correlation between Fortune reputation index (FRI) and return on equity (ROE) while controlling for total assets, r = .47, p …

Examining Employee Motivation, Environmental Systems, And Corporate Social Responsibility In Proenvironmental Behavior, Brian Warrick

Walden Dissertations and Doctoral Studies

The World Health Organization has pointed to climate change as the most significant issue in the 21st century as a result of greenhouse gas emissions and environmental pollution. Organizations are leaning toward corporate social responsibility (CSR) and environmental management systems (EMS) to reverse the current trend; however, these efforts are often ineffective or pooly implemented. The purpose of this quantitative study was to determine the extent to which employees' proenvironmental behavior relates to their protection motivation and organizational identification, as well as their perception and knowledge of the organization's CSR and EMS, respectively. Using social identity as the theoretical framework, …

Perspectivas De La Globalización, Desde El Enfoque De La Responsabilidad Social Empresarial Y Gobierno Corporativo, Claudia Patricia Páez Cárdenas, Paola Andrea Romero Gómez

Administración de Empresas

El proceso de Globalización ha cobrado más fuerza en los últimos años en los aspectos económicos, sociales y culturales. Los resultados de dicho proceso traen consigo la necesidad de tomar correctivas por parte de las compañías a nivel mundial, para que acciones en el ejercicio de su trabajo garanticen a las sociedades en que se desenvuelven no verse afectadas negativamente, o que el impacto sea mínimo. Así pues, al aplicar los elementos y principios de la Responsabilidad Social Empresarial se construye una nueva cultura corporativa que contempla el desarrollo sostenible, el cual invita a la adopción de marcos reguladores e …

Factores De Demanda Que Influyen En La Inclusión Financiera En Colombia, Leidy Johana Araque Hillón

Administración de Empresas

La Inclusión Financiera es una de las actividades de responsabilidad social empresarial aplicada en las entidades financieras a través de la cual se busca vincular a todas las personas, especialmente a los pobres, como grupos de interés a un sistema formal, no obstante existen algunos factores de demanda que impiden vincular a las personas a este sistema tales como la discriminación de género, el desempleo, la educación, el ingreso y el precio, los cuales se analizaran con detalle dentro de la investigación y se propondrá cierto tipo de formas para eliminar el impacto negativo de dichos factores en el país

The Rhetoric Of Corporate Identity: Corporate Social Responsibility, Creating Shared Value, And Globalization, Carolyn Day

USF Tampa Graduate Theses and Dissertations

In today's global political and media climate, the stakes are high for corporations, local or otherwise, to create and maintain an `ethical' perception of not only their daily business activities and how they can benefit society or protect the environment, but also their enduring characteristics or `corporate identity' (Conrad, 2011) for numerous, sometimes conflicting stakeholder audiences (Cheney, 1983). This dissertation examines how such forms of `socially responsible' corporate identities are created and maintained through the use of persuasive language. In particular it examines the role and implications of rhetoric within the contexts of Corporate Social Responsibility (CSR), as well as …

Corporate Social Responsibility And Financial Performance In The Consumer And Nonconsumer Sectors, Lauren Allen

CMC Senior Theses

With corporate social responsibility (CSR) becoming more important to stakeholders and thus firms, understanding the relationship between CSR and corporate financial performance (CFP) is becoming more and more important. Although there is much research examining the general CSR-CFP relationship, there is very little, if any, research that investigates the CSR-CFP association across industries. With a sample of 429 firms from the S&P 500, my study looks to see if this association differs between the consumer and nonconsumer sectors. Time-series regression analyses reveal that while the CSR-sales relationship is negative for both consumer and nonconsumer companies, the CSR-gross profit association is …

Cause-Related Controversy: An Analysis Of Corporate Sponsor Response To The Susan G. Komen/Planned Parenthood Crisis, Christina Maria Cameron

USF Tampa Graduate Theses and Dissertations

ABSTRACT

This qualitative study advances crisis communication and relationship management application and theory by examining the crisis response strategies used by corporations during a time of crisis involving a nonprofit partner. A qualitative content analysis was performed on the Facebook pages of 57 companies that were corporate partners of Susan G. Komen in early 2012. Nineteen companies responded using their Facebook accounts during two crisis periods studied. The researcher argues that consideration must be given to additional contingent factors beyond those proposed by situational crisis communication theory. Contingent variables related to the corporations' relationship with the charity, including level of …