An axe to grind: Family outsiders and firms doing good

Jiang, Fuxiu; Jiang, Ping; Zheng, Xiaojia

doi:10.1111/corg.12509

Cited by 3 publications

(6 citation statements)

References 101 publications

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“…Giannarakis et al (2022) investigated the impact of eight corporate governance attributes on social aspects of CSR and revealed the high significance of female directors, board positions and the CSR committee on social performance. Similarly, a study by Jiang et al (2023) observed high levels of negligence from non-family board members towards firms' social actions or philanthropy. See Table 2 for further details.…”

Section: Introduction To Csp Driversmentioning

confidence: 92%

“…There are an abundance of research papers discussing various aspects of the CSP framework (Wood, 2010; Beisland et al ., 2021; Jiang et al ., 2023). Among the first few researchers, Wood (1991) in his review paper explained various roles of CSP and stakeholders while analyzing social actions of a firm.…”

Section: Review Of Literature Involving Cspmentioning

confidence: 99%

“…, 2022a), employees’ response to CSP (De Roeck and Maon, 2018; Godfroid et al ., 2022); improving corporate reputation (Gardberg et al ., 2019; Simo et al ., 2023); linking CSP with business performance (Bai and Ho, 2022) and so on. In this regard, various academic viewpoints were included, such as institutional theory, organizational learning theory and agency theory (McGuinness et al ., 2020; Jiang et al ., 2023).…”

Section: Introductionmentioning

confidence: 99%

“…There are an abundance of research papers discussing various aspects of the CSP framework (Wood, 2010;Beisland et al, 2021;Jiang et al, 2023). Among the first few researchers, Wood (1991) (Tran and Adomako, 2021;Campopiano et al, 2023), stakeholders' engagement and involvement (Hsu, 2018), social issues management (Lim et al, 2022) and outcomes on people, environment and society (Khan et al, 2023).…”

Section: Introduction To Csp Driversmentioning

confidence: 99%

“…In line with this, past researchers also shifted their attention to determining management attitudes towards CSP and capabilities to improve CSP (Campopiano et al, 2023), stakeholder management (Fu et al, 2022a), employees' response to CSP (De Roeck and Maon, 2018;Godfroid et al, 2022); improving corporate reputation (Gardberg et al, 2019;Simo et al, 2023); linking CSP with business performance (Bai and Ho, 2022) and so on. In this regard, various academic viewpoints were included, such as institutional theory, organizational learning theory and agency theory (McGuinness et al, 2020;Jiang et al, 2023).…”

mentioning

confidence: 99%

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Evolution and assessment of corporate social performance through the lens of top category journals: a theoretical structural analysis

Singh

Kumar

2023

JAMR

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PurposeThe purpose of this study is to conduct a systematic review of the literature of the studies that have examined several theoretical perspectives on corporate social performance (CSP) and identify possible future research questions based on various theoretical viewpoints.Design/methodology/approachThe study used systematic literature review analysis on a sample of 667 studies published in top A* and A category journals listed in the Australian Business Dean Council list. The present study derived articles between 1975 and 2023 from the SCOPUS database by using relevant keywords to identify research activities in CSP.FindingsThe findings suggest that many studies on CSP have been undertaken globally. But there is a lack of studies on various theoretical perspectives, including peer uncertainty evaluation, buyer–supplier sustainability links, the role of primary stakeholders (especially consumers, employees, suppliers and secondary stakeholders), the use of technology, firm-related heterogeneities, and the role of demographic and socio-economic factors. Future research areas are recommended.Research limitations/implicationsThe study investigates existing research gaps to identify possible future research questions and frameworks that can be explored to advance the research on CSP.Practical implicationsThe research also provides implications for firms in terms of understanding diverse theoretical perspectives to develop strategies to improve a firm’s social performance.Originality/value The findings are derived from a systematic review of the literature in top-category studies that examined existing theories and frameworks in the CSP domain. This highlights the importance of other understudied complementary theories, such as complexity theory, spillover theory, critical mass theory, slack theory and so on, and related variables that can improve a firm’s social performance. Evaluation of existing theoretical perspectives is not included in other review studies.

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Section: Introduction To Csp Driversmentioning

confidence: 92%

Section: Review Of Literature Involving Cspmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introduction To Csp Driversmentioning

confidence: 99%

mentioning

confidence: 99%

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Evolution and assessment of corporate social performance through the lens of top category journals: a theoretical structural analysis

Singh

Kumar

2023

JAMR

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Hometown religiosity and financial reporting quality: evidence from chairpersons

Arioglu,

Borak,

Ocak

2024

MAJ

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Purpose This study aims to investigate whether there is a relationship between the religiosity levels of chairpersons’ hometowns and the financial reporting quality of companies. Design/methodology/approach Using a unique hand-collected data set obtained from various sources, the authors use ordinary least squares and logistic regressions to test the hypotheses and further implement various methods to address potential issues such as omitted variables, reverse causality and selection bias problems. In addition, the authors control for the religiosity level of chief executive officers’ (CEOs) hometowns. Finally, the authors divide the sample into two subsamples – companies with strong corporate governance and companies with weak corporate governance – to investigate the effect of chairpersons’ hometown religiosity on financial reporting quality under strong or weak corporate governance. Findings The findings demonstrate that companies with chairpersons from religious hometowns produce high-quality financial reports. Additional tests, such as the Heckman selection model and instrument variable regression, confirm the robustness of the main results. Controlling for the religiosity level of the CEO’s hometown yields consistent findings with the main results. Finally, additional results indicate that the religiosity levels of chairpersons’ hometowns play a significant role in enhancing financial reporting quality in companies with weak corporate governance. Practical implications Companies should consider appointing board members or chairpersons from more religious hometowns, as the empirical results of this study support the positive effects of chairpersons’ hometown religiosity on financial reporting quality. Originality/value To the best of the authors’ knowledge, the current study is among the first to demonstrate the relationship between the religiosity level of the chairpersons’ hometown and the financial reporting quality of companies. The study introduces unique hometown religiosity proxies and controls for various variables related to corporate governance, chairperson attributes, company characteristics, and audit firm characteristics.

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Family management and corporate charitable donations in Chinese family firms: An inverted u‐shaped relationship

You,

Su,

Dou

2024

Financ Manag Account

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This paper examines the influence of family management on corporate charitable donations. Drawing from the literature on socioemotional wealth, we propose that the level of family management and corporate charitable donations presents an inverted U‐shaped relationship, and that this inverted U‐shaped relationship is weakened by firm diversification levels and an unfair competition environment. An analysis of a comprehensive data set comprising 9266 firm‐year observations, encompassing 1445 publicly listed Chinese family firms from 2010 to 2021, provides empirical support for our hypotheses. The results remain robust when accounting for endogeneity concerns. This study contributes to the growing body of research on environmental, social, and governance in the field of finance and accounting, and enhances our knowledge of sustainability practices in family firms.

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An axe to grind: Family outsiders and firms doing good

Cited by 3 publications

References 101 publications

Evolution and assessment of corporate social performance through the lens of top category journals: a theoretical structural analysis

Evolution and assessment of corporate social performance through the lens of top category journals: a theoretical structural analysis

Hometown religiosity and financial reporting quality: evidence from chairpersons

Family management and corporate charitable donations in Chinese family firms: An inverted u‐shaped relationship

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