scholarly journals Firm Maturity and Corporate Social Responsibility: Using Slack Resources and Gender Composition as Moderating Variables

2019 ◽  
Author(s):  
Rita Sugiarti Nida ◽  
Nadya Hasan ◽  
Elvia R. Shauki ◽  
Vera Diyanty
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Gender Composition ◽  
Slack Resources ◽  
Moderating Variables ◽  
And Gender ◽  
Firm Maturity ◽  
Corporate Social

scholarly journals Pengaruh Skema Kompensasi Dan Gender Terhadap Penilaian Etis Manager Atas Investasi Berlebih Pada CSR

2019 ◽  
Vol 1 (3) ◽  
pp. 1233-1243
Author(s):  
Zuwitha Marshela Sri Wahyuni ◽  
Sany Dwita ◽  
Halmawati Halmawati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Management Accounting ◽  
Ethical Judgement ◽  
Gender Influence ◽  
Show Evidence ◽  
And Gender ◽  
Corporate Social ◽  
Accounting Ethic

This study aims to test the influence of pay scheme and gender on managers’ ethical judgements in regards to overinvestment in corporate social responsibility. Drawing from atribution theory, this study predicts that managers with different payscheme and different gender will accordingly make different ethical judgements on overinvestment in CSR. The data were collected by conducting a quasi-experimentation. The results of this study show evidence that managers with overinvestment hindering payscheme (a payscheme that gives managers no incentive to overinvestment in CSR) are more likely to consider overinvestment in CSR as more unethical than those with overinvestment inducing payscheme. The results also show that gender has no influence on manager’s ethical judgement on overinvestment in CSR. This study contributes to management accounting and accounting ethic literature by identifying how the role of payscheme and gender influence ethical judgement on overinvestment in CSR.

Slack resources, free cash flow and corporate social responsibility expenditure: evidence from an emerging economy

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Shah Md Taha Islam ◽  
Ratan Ghosh ◽  
Asia Khatun
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Cash Flow ◽  
Random Effect ◽  
Emerging Economy ◽  
Free Cash Flow ◽  
Slack Resources ◽  
Content Type ◽  
Review Reports ◽  
Corporate Social

PurposeThe purpose of this study is to investigate whether financial resource allocation decisions for corporate social responsibility (CSR) depends on slack resources and free cash flow.Design/methodology/approachThe study's sample consists of 202 company-year observations from 51 financial institutions over the period 2015–2019. The authors collected CSR data from CSR review reports published by the Central Bank (Bangladesh Bank). The financial and governance data are collected from corporate annual reports and year-end review reports published by the Dhaka Stock Exchange. This study uses both the random-effect and generalized estimating equation models to test the hypotheses.FindingsThe authors establish two key findings consistent with the predictions of slack resource theory and free cash flow theory. First, the authors find a significant and positive relationship between slack resources and CSR expenditure. This result also supports the traditional thinking about corporate giving – that doing well enables doing good. Second, the author show that increases in free cash flow are associated with increases in CSR expenditure. This indicates the presence of agency problems between managers and shareholders regarding CSR expenditure.Originality/valueThis study is the first to show the positive impacts of slack resources and free cash flow on CSR expenditure in an emerging economy characterized by both capital constraints and high salience of CSR expenditure. The study has important implications for regulators, advocacy groups, shareholders and analysts in emerging economies that share similar contextual characteristics.

scholarly journals Corporate Governance and Disclosure of Information on Corporate Social Responsibility: An Analysis of the Top 200 Universities in the Shanghai Ranking

2020 ◽  
Vol 12 (4) ◽  
pp. 1549 ◽  
Author(s):  
Raquel Garde Sánchez ◽  
Jesús Mauricio Flórez-Parra ◽  
María Victoria López-Pérez ◽  
Antonio Manuel López-Hernández
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stakeholder Participation ◽  
Disclosure Of Information ◽  
Shanghai Ranking ◽  
And Gender ◽  
Social Environmental ◽  
Csr Disclosure ◽  
Transparency And Disclosure ◽  
Corporate Social

Corporate Social Responsibility (CSR) and its disclosure in the university environment is a topic of current relevance, as it makes the entities’ commitments visible and provides indicators that enable them to improve the institution management and communication with stakeholders. The goal of this study is to determine to what extent the structure and mechanisms for governance and the demands of stakeholders influence policy for disclosing CSR information, both in general (more related to a strategic perspective) and specifically (more focused on specific social, environmental, economic, and educational issues). The results of our analysis of a sample of the top 200 universities in the Shanghai Ranking show no association of the profile and gender of the university’s rector and frequency of board meetings with CSR disclosure policy, but leadership team, the size of governance board, committees in the governance board and stakeholder participation are factors determining disclosure of information on matters of CSR. The results show that proximity to the day-to-day, diversification of functions, and communication with interest groups are crucial to transparency and disclosure of CSR information.

scholarly journals IMPACT OF CORPORATE SOCIAL RESPONSIBILITY AND CAPITAL ALLOCATION EFFICIENCY ON FAMILY AND NON -FAMILY FIRMS

2019 ◽  
Vol 7 (4) ◽  
pp. 617-633
Author(s):  
Astrid Rudyanto
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Family Firms ◽  
Stock Exchange ◽  
Capital Allocation ◽  
Slack Resources ◽  
Allocation Efficiency ◽  
Thomson Reuters ◽  
Capital Allocation Efficiency ◽  
Corporate Social

Purpose of the study: Purpose of this study was to examine how family firms differ from non-family firms in the relationship between corporate social responsibility (CSR) and capital allocation efficiency, including slack resources as moderating variables. Methodology: This study used moderated regression analysis and subgroup analysis of nonfinancial companies listed in Indonesia Stock Exchange from 2011-2016. The data were gathered from Thomson Reuters and analyzed using STATA 14 unbalanced panel fixed effect. Main Findings: The results show that family firms and non-family firms are different in relation to CSR performance and capital allocation efficiency. When family firms are efficient, there is no relationship between CSR, capital allocation efficiency, and slack resources. When family firms are inefficient, CSR performance negatively affects capital allocation efficiency and slack resources reduce this negative effect. Implications: It is implied that trade-off theory only applies to non-family firms and inefficient family firms. Family firms are more efficient in allocating resources for CSR. Therefore, shareholders shall not be afraid of investing in family firms.

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