scholarly journals The effects of corporate social responsibility and practices on the performance of SMEs in Vietnam

Accounting ◽  
2021 ◽  
Vol 7 (7) ◽  
pp. 1557-1568
Author(s):  
Thai Thi Kim Oanh ◽  
Đao Quang Thang ◽  
Nguyen Thi Thu Cuc ◽  
Đang Thanh Cuong ◽  
Ho Thi Dieu Anh
Keyword(s):  
Human Rights ◽  
Firm Performance ◽  
Social Welfare ◽  
Organizational Support ◽  
Physical Environment ◽  
Positive Association ◽  
Primary Data ◽  
Mediating Role ◽  
Corporate Social ◽  
The Impact

Corporate social responsibilities (CSR) have gained the attention of regulators and recent studies due to their comprehensive influence on the firm performance. Thus, the present study examines the impact of CSR practices such as social welfare, human rights and physical environment on SMEs performance in Vietnam. This research also investigates the mediating role of organizational support among the links of social welfare, human rights, the physical environment and SMEs performance in Vietnam. This study has followed the primary data collection methods such as survey questionnaires to collect the data from respondents and also executed the smart-PLS for analysis. The results indicated the social welfare, human rights and physical environment have a positive association with SMEs performance in Vietnam. The results also exposed that organizational support positively mediates among the links of social welfare, human rights, the physical environment and SMEs performance in Vietnam. This study guided the regulators while developing the regulations related to CSR and firm performance.

Can religiosity foster intrapreneurial behaviors? The mediating role of perceived organizational support

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Muhammad Farrukh ◽  
Issam Ghazzawi ◽  
Ali Raza ◽  
Imran Ahmed Shahzad
Keyword(s):  
Organizational Support ◽  
Perceived Organizational Support ◽  
Positive Association ◽  
Vital Role ◽  
Mediating Effect ◽  
Quantitative Methodology ◽  
Content Type ◽  
Mediating Role ◽  
The Impact

PurposeReligion is a system of beliefs that plays a vital role in an individual's personal and work life. Surprisingly, management researchers have not studied this area in a meaningful way. To address this gap in the existing literature, the purpose of this study is to investigate the impact of religiosity on intrapreneurial behaviors of employees.Design/methodology/approachA quantitative methodology was adopted in this study. A total of 306 responses are collected through a structured questionnaire.FindingsResults showed a positive association between religiosity and intrapreneurial behaviors of employees and a significant mediating effect of perceived organizational support on religiosity-IB linkagesOriginality/valueThe study presents several implications for researchers and practitioners.

scholarly journals The Impact of Personal Traits of the Consumers on their Impulsive Buying Behavior of Pakistan

2019 ◽  
Vol 1 (1) ◽  
pp. 46-62
Author(s):  
Abdul Rauf ◽  
Dr. Arshia Hashmi ◽  
Dr. Azeem Ahmad
Keyword(s):  
Firm Performance ◽  
Positive Association ◽  
Positive Mood ◽  
Buying Behavior ◽  
Personal Traits ◽  
Mediating Role ◽  
Impulsive Buying ◽  
The Impact

Impulsive buying is considered most idiosyncratic and persistence phenomena of consumer lifestyle and also get the intentions of the consumers nowadays. Thus, the aim of the current study is to examine the role of personal traits of the consumer such as openness, conscientiousness, extraversion, agreeableness and neuroticism on their impulsive buying behavior. The purpose also include the investigation of mediating role of positive mood of the consumers among the nexus of personal traits of the consumer and their impulsive buying behavior. The data has been gathered by using questionnaires while SPSS and smart-PLS have been employed for analysis. The results exposed that openness, extraversion, and agreeableness have positive association with consumer impulsive buying behavior. The findings also exposed that positive mood of the consumers positively mediates among the nexus of consumer traits such as openness, and extraversion and impulsive buying behavior. These findings also suitable for the regulators that they should improve their focus on consumer personal traits that should improve the impulsive buying behavior and also enhance the firm performance.

scholarly journals Two Sides of the Same Coin. University-Industry Collaboration and Open Innovation as Enhancers of Firm Performance

2021 ◽  
Vol 13 (7) ◽  
pp. 3866
Author(s):  
Joana Costa ◽  
Ana Rita Neves ◽  
João Reis
Keyword(s):  
Firm Performance ◽  
Open Innovation ◽  
Primary Data ◽  
Company Performance ◽  
Innovation Ecosystem ◽  
Industry Collaboration ◽  
And Performance ◽  
Performance Results ◽  
The Impact ◽  
University Industry

Open innovation is proved to be determinant in the rationalization of sustainable innovation ecosystems. Firms, universities, governments, user communities and the overall environment are called to contribute to this dynamic process. This study aims to contribute to a better understanding of the impact of open innovation on firms’ performance and to empirically assess whether university-industry collaborations are complementary or substitutes for this activity. Primary data were collected from a survey encompassing 908 firms, and then combined with performance indicators from SABI (Spanish and Portuguese business information). Econometric estimations were run to evaluate the role of open innovation and university-industry collaboration in the firm innovative propensity and performance. Results highlight the importance of diversity in collaborations with the academia and inbound open innovation strategy as enhancers of firm performance. The two activities reinforce each other. By testing the impact of open innovation practices on company performance, the need for heterogeneity in terms of contact type and university is also demonstrated. Findings cast light on the need to reformulate existing policy packages, reinforcing the ties with academia as well as the promotion of open innovation strategies. The connection to the innovation ecosystem needs to be further encouraged as well as the promotion of persistent connections with the knowledge sources in an open and multilateral framework.

Accounting Discretion, Horizon Problem, and CEO Retirement Benefits

2009 ◽  
Vol 84 (5) ◽  
pp. 1553-1573 ◽  
Author(s):  
Paul Kalyta
Keyword(s):  
Firm Performance ◽  
Earnings Management ◽  
Discretionary Accruals ◽  
Pension Plans ◽  
Primary Data ◽  
Retirement Benefits ◽  
Horizon Problem ◽  
Accounting Choices ◽  
Fortune 1000 ◽  
The Impact

ABSTRACT: Empirical research on the impact of managerial retirement on discretionary accounting choices is inconclusive, with most studies finding no evidence of earnings management in the pre-retirement period. I argue that income-increasing accounting choices in final pre-retirement years are particularly appealing to managers whose pension depends on firm performance in these years. Using primary data on retired CEOs of Fortune 1000 firms, I investigate the impact of CEO pension plans on discretionary accruals. Consistent with the prediction, I find evidence of income-increasing earnings management in the pre-retirement period only when CEO pension is based on firm performance. I also report evidence of negative abnormal market reaction to CEO retirement in firms with performance-contingent CEO pensions.

scholarly journals An examination of linkages between corporate social responsibility and firm performance: Evidence from Moroccan listed firms

2021 ◽  
pp. 636-646
Author(s):  
Souhaila Kammoun ◽  
Youssra Ben Romdhane ◽  
Sahar Loukil ◽  
Abdelmajid Ibenrissoul
Keyword(s):  
Corporate Social Responsibility ◽  
Firm Performance ◽  
Social Responsibility ◽  
Positive Association ◽  
Social Enterprises ◽  
Listed Firms ◽  
Managerial Implications ◽  
Using Data ◽  
Set Up ◽  
Corporate Social

This article analyzes the complexity of the linkages between corporate social responsibility (CSR) and firm performance in Morocco and to decompose this complexity through a bidirectional sense of causality. Using data surveyed from 74 Moroccan listed firms, we conduct an econometric modeling to measure this relationship bilaterally and to investigate the underlying factors behind this association. The empirical study proves the existence of a positive association between CSR and firm performance in both directions in the Moroccan context and suggests that the more social enterprises are, the more they achieve better financial results. The mutual linkage between social and financial aspects allows us to draw some managerial implications and set up further research directions.

scholarly journals Education Sector and Corporate Social Responsibility a Study on Private Sector Secondary School of District North & South Delhi (India)

2020 ◽  
Vol 3 (1) ◽  
pp. 14-18
Author(s):  
Pankaj Dixit
Keyword(s):  
Corporate Social Responsibility ◽  
Secondary School ◽  
Secondary Schools ◽  
Social Responsibility ◽  
Private Sector ◽  
Secondary School Teachers ◽  
Primary Data ◽  
Corporate Strategies ◽  
Corporate Social ◽  
The Impact

Educational organizations in private sector require strong corporate strategies. In order to get success in the globally competitive environment they must adopt the strategy of Corporate Social Responsibility. This study analyzed corporate social responsibility and its impact on private sector secondary schools in district North & South Delhi. For this purpose primary data were collected through five point Likert’s scale. The questionnaire was fielded to private sector secondary school teachers in order to get data about the impact of corporate social responsibility on performance of secondary schools. The population of the study was 184 registered private sector secondary schools (140 boys and 44 girls) which included 900 teachers (who taught to class 10th students during session 2017-18) in district North & South Delhi. A sample of 280 teachers (140 male and 140 female) in 70 private sector secondary schools (35 for boys and 35 for girls) were selected through equal allocation sampling formula. Mean, Standard Deviation and t-test were applied for analyzing the data. The Pearson’s correlation was used to evaluate the variable effects. The result from the data indicated that all the four aspects of CSR have positive significant impact on the performance of secondary schools.  

The Impact of CSR on Consumer Behavior in Bar Service Operation

2019 ◽  
pp. 342-355
Author(s):  
Abhishek Ghai
Keyword(s):  
Corporate Social Responsibility ◽  
Consumer Behavior ◽  
Social Responsibility ◽  
Secondary Data ◽  
Ethical Behaviors ◽  
Mediating Role ◽  
Service Operation ◽  
Conceptual Paper ◽  
Corporate Social ◽  
The Impact

The corporate world has experienced a distinct increase in focus on organizations ethical behaviors and responsibilities concerning their environments. Corporate social responsibility plays a pivotal role for the consumers. CSR includes the manner of a business so that it is economically profitable, law abiding, ethical and socially supportive. This conceptual paper is to examine the impact of Corporate Social Responsibility (CSR) initiatives on consumer behavior in bar service operation. On the basis of thoroughly researched secondary data, this conceptual paper suggests an integrated framework regarding impact of CSR on consumer behavior. From the proposed framework six factors of CSR are likely to have an impact on consumer behavior. Apart from these factors demographic variables will play a mediating role in the framework. This framework will help the researchers and to provide the direction about some CSR practices which affects the consumer behavior. The future researchers may consider this framework while working on the topic empirically.

Corporate social responsibility and corporate payout policy: the impact of product market competition

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Shahbaz Sheikh
Keyword(s):  
Corporate Social Responsibility ◽  
Firm Performance ◽  
Social Responsibility ◽  
Social Performance ◽  
Market Competition ◽  
Global Reporting Initiative ◽  
Product Markets ◽  
Content Type ◽  
Corporate Social ◽  
The Impact

PurposeThe purpose of this paper is to empirically investigate if and how firm performance in corporate social responsibility (CSR) is related to corporate payouts and how competition in product markets influences this relation.Design/methodology/approachLogit and Tobit regressions are used to estimate the relation between firm performance in CSR and corporate payouts.FindingsThe empirical results show that firm performance in CSR is positively related to the propensity and level of dividends, repurchases and total payouts (dividends plus repurchases). However, the positive relation between CSR performance and corporate payouts is significant only for firms that operate in low competition markets. In high competition markets, CSR performance does not seem to have any significant relation with corporate payouts.Research limitations/implicationsThis study uses MSCI social ratings data to measure net scores on CSR. There is no systematic conceptual reason for measuring social performance using MSCI social ratings. Future research should use other measures of social performance (e.g. Dow Jones Sustainability Index, Accountability Ratings and Global Reporting Initiative to estimate the relation between CSR and corporate payouts).Practical implicationsCSR firms are more likely to choose higher payouts when they operate in low competition markets.Originality/valueThis study contributes to the stream of research that evaluates the payout choices of CSR firms and competition in product markets. To the author's knowledge, this is the first study that documents the impact of market competition on the relation between firm performance in CSR and corporate payouts.

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