Corporate social responsibility (CSR) has been an important issue in business management since decades. The study proposes a research model from a strategic management perspective. On the foundation of social identity theory and resource-based perspective in developing this argument, the article theorizes CSR as a resource-generating activity by creating support networks, relationships and management of perceptions in the form of social and reputational capital. This article develops propositions for strategic use of CSR activities by creating social and reputational capita that ultimately leads to profi tability. Theoretical and practical implications of the proposed model have been discussed.

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The main theme of this study is to explore fraudulent disclosure practices in the context of Corporate Social Reporting (CSR), and to investigate the moderating role of benefi ciaries in the nexus between media coverage and fraudulent disclosure practices. Beginning with a brief review of the conceptual background of CSR, this article proposes a model to test the relationships between CSR and fraudulent disclosure practices conceptually. The accounting scandals of four banks were scrutinized and analyzed by means of case study in order to validate the results. The fi ndings suggest that CSR should be adopted for giving information to public about the accounting scandals. Four managerial failings indicate that the interaction of media coverage and disclosure practices is unfavorable in the context of CSR. The reasons for accounting scandals are provided. Some recommendations are highlighted in order to implement CSR and corporate governance reforms. This study provides a basis for future studies. If the four factors are well-managed, then the linkage between media coverage and fraudulent disclosure practices is more likely to be positive. A greater organizational focus on CSR is likely to enable the disclosure of accounting scandals to take place earlier, in contrast with existing practice which was focused on hiding losses for as long a period as possible. A limitation of this study is that it is limited to developing a conceptual framework. In future studies, the relationship between media coverage and fraudulent disclosure practices will be investigated empirically and encompass longitudinal studies.

This study seeks to explore the moderating role of Islamic work ethic and adversity quotient over the relationship between psychological contract breach and various employees' level outcomes (job satisfaction, employees' commitment and intention to quit). After the extensive overview of scholarly research, we have come up with a conceptual model that perception of psychological contract breach has negative relationship with job satisfaction, affective commitment and positive relationship with intention to quit. Islamic work ethics and adversity quotient have positive moderating impact upon the perceived psychological contract breach, and various employee level outcomes are further strengthened, if employees lack adversity quotient and low Islamic work ethic.