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Keywords: corporate social responsibility
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Journal Articles
Journal of International Accounting Research (2022) 21 (3): 169–185.
Published: 01 September 2022
... corporate social responsibility Employee compensation has a substantial impact on motivation, performance, and turnover ( Schiemann 1987 ; Rynes, Gerhart, and Minette 2004 ). Employee compensation decisions can also be critical in determining firms' profitability ( Dierynck, Landsman, and Renders...
Journal Articles
Journal of International Accounting Research (2022) 21 (1): 49–75.
Published: 01 March 2022
...Joanna L. Ho; Fu-Hsuan Hsu; Chia-Ling Lee ABSTRACT This study examines how the alignment between business strategy (prospector versus defender) and Corporate Social Responsibility (CSR) affects company performance. While some CSR involves internal stakeholders, others involve external stakeholders...
Journal Articles
Journal of International Accounting Research (2021) 20 (3): 59–80.
Published: 01 September 2021
... to a wider community of stakeholders. This investigation is important as various stakeholders in society all demand information about the social fairness of firms' tax payments ( Ernst & Young 2011 ; Packman 2015 ). tax avoidance tax disclosure corporate social responsibility Corporate...
Journal Articles
Journal of International Accounting Research (2021) 20 (3): 137–164.
Published: 01 September 2021
...Peixin Wang; Haijie Huang; Edward Lee; Jirada Petaibanlue ABSTRACT We utilize the mandatory corporate social responsibility (CSR) disclosure regulation in China as an exogenous shock to evaluate the impact of such disclosures on investors as end users of accounting information based...
Journal Articles
Journal of International Accounting Research (2021) 20 (1): 79–102.
Published: 01 March 2021
...Hsin-Yi Huang; Cheng-Hsun Lee; Chih-Hsien Liao ABSTRACT This study explores the regulatory setting in Taiwan and examines the association between academic directors and corporate social responsibility (CSR) reporting. We find that firms with academic directors on their boards are more likely...
Journal Articles
Journal of International Accounting Research (2020) 19 (2): 167–196.
Published: 01 June 2020
...Janine Maniora; Christiane Pott ABSTRACT This paper examines the impact of firms' dissemination of corporate social responsibility (CSR) information through Facebook on corporate reputation. We investigate this relationship empirically by using a corporate reputation index that tracks...
Journal Articles
Journal of International Accounting Research (2017) 16 (1): 59–79.
Published: 01 March 2017
... the aftermath of the tragedy. Although many firms signed one of these agreements, many more did not. This study explores the relationship between an actual corporate social responsibility (CSR) commitment and firm performance using a sample of companies that signed one of the WSAs after the Bangladesh disaster...
Journal Articles
Journal of International Accounting Research (2016) 15 (1): 133–153.
Published: 01 May 2016
...Ravichandran K. Subramaniam; Shyamala Dhoraisingham Samuel; Sakthi Mahenthiran ABSTRACT The study examines the association between the different types of blockholdings, the levels of corporate social responsibility (CSR) disclosure, and liquidity of shares traded in Malaysian public listed...
Includes: Supplementary data