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Full-Text Articles in Social and Behavioral Sciences

The Influence Of Unrelated And Related Diversification On Fraudulent Reporting, Subrata Chakrabarty Dec 2014

The Influence Of Unrelated And Related Diversification On Fraudulent Reporting, Subrata Chakrabarty

Subrata Chakrabarty

This study suggests that unrelated diversification has a positive influence on the probability of fraudulent reporting whereas related diversification has a negative influence on the probability of fraudulent reporting. The strength of the influence of these corporate level strategies is contingent on the moral character of the firm. Unrelated diversification provides opportunity for financial innovation within the firm's internal capital market, which can result in fraudulent reporting. This is more likely when the moral character of the firm is driven by a conscienceless financial self-interest motive, as implied by the firm's contempt toward the larger community (in terms of damage …


Organizational Support And Citizenship Behaviors: A Comparative Cross-Cultural Meta-Analysis, Dan S. Chiaburu, Subrata Chakrabarty, Jiexin Wang, Ning Li Dec 2014

Organizational Support And Citizenship Behaviors: A Comparative Cross-Cultural Meta-Analysis, Dan S. Chiaburu, Subrata Chakrabarty, Jiexin Wang, Ning Li

Subrata Chakrabarty

We integrate and extend the literatures on perceived organizational support (POS), organizational citizenship behavior (OCB), and comparative crosscultural management by examining whether the POS–OCB relationship is contingent on national culture. In social exchanges between the organization and its employees, employees are likely to act as good citizens in reciprocity to the support provided by their organization. At the same time, it is possible that national culture couches and hence modifies the strength of these exchanges. We use meta-analysis to test the hypotheses. To test national culture as moderator, we use country-level cultural dimensions from Hofstede. Results suggest that the POS–OCB …


Comparing Virtue, Consequentialist, And Deontological Ethics-Based Corporate Social Responsibility: Mitigating Microfinance Risk In Institutional Voids, Subrata Chakrabarty, A E. Bass Dec 2014

Comparing Virtue, Consequentialist, And Deontological Ethics-Based Corporate Social Responsibility: Mitigating Microfinance Risk In Institutional Voids, Subrata Chakrabarty, A E. Bass

Subrata Chakrabarty

Due to the nature of lending practices and support services offered to the poor in developing countries, portfolio risk is a growing concern for the microfinance industry. Though previous research highlights the importance of risk for microfinance organizations, not much is known about how microfinance organizations can mitigate risks incurred from providing loans to the poor in developing countries. Further, though many microfinance organizations practice corporate social responsibility (CSR) to help create economic and social wealth in developing countries, the impact of such CSR practices remains an underdeveloped area of inquiry. We use a normative ethics lens to develop an …