Influence of Online Interpersonal Trust on Online Altruistic Behavior—The Moderating Effect of Social Responsibility

2021 ◽  
Vol 11 (09) ◽  
pp. 2013-2019
Author(s):  
嘉鑫 黄
Keyword(s):  
Social Responsibility ◽  
Interpersonal Trust ◽  
Moderating Effect ◽  
Altruistic Behavior

Do board directors and good corporate governance improve integrated reporting quality? The moderating effect of CSR: an empirical analysis

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jamel Chouaibi ◽  
Saida Boulhouchet ◽  
Raghad Almallah ◽  
Yamina Chouaibi
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Moderating Effect ◽  
Integrated Reporting ◽  
Board Diversity ◽  
Content Type ◽  
Board Characteristics ◽  
Good Corporate Governance ◽  
Corporate Social

PurposeThis paper targets to shed light on the relationship between board characteristics, good corporate governance and the integrated reporting quality (IRQ) and even if this relationship is moderated by the corporate social responsibility.Design/methodology/approachData from a sample of 185 European firms selected from STOXX 600 Index between 2010 and 2019 are used to test the model using panel data and multiple regression. This paper is motivated by using panel data estimated feasible generalized least squares method. A multiple regression model is used to analyze the moderating effect of the corporate social responsibility on the association between board characteristics, good corporate governance and the IRQ.FindingsConsistent with the expectations, the results showed that there is a positive relationship between board independence, board diversity, good corporate governance and IRQ. Furthermore, the findings suggest that moderating effect positively affects the relationship between the board characteristics, good corporate governance and IRQ.Practical implicationsThe results of this study have an impact on policymakers. The presence of women and independent members of the board should be encouraged. This has a positive effect on the availability of high-quality information, able to drive investment levels and stakeholder participation.Originality/valueThis study supports the existing literature. First, it expands the scientific debate on the topic of integrated reporting (IR). Second, it extends the scope of agency theory, which is rarely used to explain IR-related phenomena. This study is one of the first to examine the moderating effect of corporate social responsibility on the association between a set of governance characteristics (i.e. Board independence and board diversity) and integrated reporting adoption.

scholarly journals An Analysis of a supervisor-subordinate trust relationship

2000 ◽  
Vol 26 (1) ◽  
Author(s):  
A. S. Engelbrecht ◽  
B. E. Cloete
Keyword(s):  
Conceptual Model ◽  
South African ◽  
Positive Relationship ◽  
Interpersonal Trust ◽  
Organizational Trust ◽  
Moderating Effect ◽  
Work Context ◽  
The South ◽  
Trust Relationship ◽  
Trust Relationships

In view of the importance of interpersonal trust as recognized by organizational scholars and the problems associated with the study of trust in organizations, the development of a conceptual model of organizational trust is essential. The aim of this study was to establish empirically the validity of a theoretically sound model of trust in the South African work context. The overall results confirmed a positive relationship between interpersonal trust, trustworthiness and successful trust relationships. The propensity to trust, as well as the length of the supervisorsubordinate relationship, however, did not prove to have a moderating effect on trustworthiness. Opsomming In die lig van die belangrike rol wat navorsers aan vertroue heg en die probleme verbonde aan die bestudering van vertroue in organisasies, is die ontwikkeling van'n konseptuele model van organisatoriese vertroue essensieel. Die doel van hierdie studie was om empiries te bepaal of 'n teoreties gefundeerde model van vertroue in die Suid-Afrikaanse werkskonteks geldig is. In die algemeen bevestig die resultate die bestaan van n beduidend positiewe verband tussen interpersoonlike vertroue, vertrouenswaardigheid en n suksesvolle vertrouensverhouding. Vertrouensgeneigdheid sowel as lengte van toesighouerondergeskikte verhouding het egter nie 'n moderende invloed op vertrouenswaardigheid getoon nie.

Justice Sensitivity

2005 ◽  
Vol 21 (3) ◽  
pp. 202-211 ◽  
Author(s):  
Manfred Schmitt ◽  
Mario Gollwitzer ◽  
Jürgen Maes ◽  
Dima Arbach
Keyword(s):  
Social Responsibility ◽  
Personality Traits ◽  
Interpersonal Trust ◽  
Belief System ◽  
Just World ◽  
Role Taking ◽  
Trait Analysis ◽  
Just World Belief ◽  
Justice Sensitivity ◽  
Moral Standards

Abstract. Scales for justice sensitivity from three perspectives (victim, observer, perpetrator) were developed. A latent state-trait analysis revealed high reliabilities (≈ .95). Trait consistencies (≈ .61) were twice as large as occasion specificities (≈ .33). The correlation between observer and perpetrator sensitivity was much higher than the correlation between either one and victim sensitivity. Self-related concerns (Machiavellianism, paranoia, suspiciousness, vengeance, jealousy, interpersonal trust) correlated more highly with victim sensitivity than with observer and perpetrator sensitivity. Other-related concerns (role taking, empathy, social responsibility) correlated more highly with observer and perpetrator sensitivity than with victim sensitivity. Low correlations between justice sensitivity and a just world belief system were found. Few correlations between justice sensitivity and broad personality traits were significant. Victim sensitivity correlated with neuroticism (≈ .30). Perpetrator sensitivity correlated with agreeableness (≈ .20). Observer and perpetrator sensitivity reflected high moral standards. Victim sensitivity was a mixture of self-protective motives and moral concerns.

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