Firm Internationalization and Corporate Social Responsibility

Attig, Najah; Boubakri, Narjess; Ghoul, Sadok El; Guedhami, Omrane

doi:10.1007/s10551-014-2410-6

Cited by 308 publications

(252 citation statements)

References 60 publications

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“…Zaheer, 1995). Abiding by regulations and norms, responding to stakeholder concerns, and contributing to relevant development issues in host-countries may help in obtaining local legitimacy and thereby overcoming this liability (Attig, Boubakri, El Ghoul, & Guedhami, 2016;Bhanji & Oxley, 2013;Brammer, Pavelin, & Porter, 2009;Crilly et al, 2016;Schaltegger & Hörisch, 2017;Yin & Jamali, 2016).…”

Section: Home-countries and Host-countriesmentioning

confidence: 99%

Multinational enterprises and the Sustainable Development Goals: An institutional approach to corporate engagement

2018

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The Sustainable Development Goals (SDGs) cannot be achieved without the contributions of multinational enterprises (MNEs). However, extant international business research hardly covers the private sector's role in achieving international policy goals. This article conceptualises the SDGs as a goal-based institution. Building on institutional theory, it develops propositions that help explain MNEs' engagement with SDGs. Exploratory survey results from 81 European and North American Financial Times Global 500 companies indicate that MNEs engage more with SDG targets that are actionable within their (value chain) operations than those outside of it, and more with SDG targets that ''avoid harm'' than those that ''do good''. Differences in SDG engagement based on MNEs' home-and host-countries and their industrial sectors are also explored. We draw policy conclusions for a more pro-active involvement of MNEs in sustainable development, and we define avenues for future international business research. In particular, cross-sector partnerships deserve further attention.

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Section: Home-countries and Host-countriesmentioning

confidence: 99%

Multinational enterprises and the Sustainable Development Goals: An institutional approach to corporate engagement

2018

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“…To support this claim, we argue that foreign board members are more likely to suffer from a lack of knowledge of local (accounting) rules and/or that their presence makes the board vulnerable to language issues, which hampers board effectiveness and, hence, increases earnings management. As such, our research is part of an emerging field that focuses on the antecedents and consequences of the internationalization of the board of directors (Attig, Boubakri, El Ghoul & Guedhami, 2014;Masulis, Wang & Xie, 2012;Oxelheim & Randøy, 2005;Oxelheim, Gregorič, Randøy & Thomsen, 2013;Piekkari, Oxelheim & Randøy, 2015).…”

Section: Introductionmentioning

confidence: 99%

The Impact of Board Internationalization on Earnings Management

et al. 2016

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Standard-Nutzungsbedingungen:Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch gespeichert und kopiert werden.Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich machen, vertreiben oder anderweitig nutzen.Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, gelten abweichend von diesen Nutzungsbedingungen die in der dort genannten Lizenz gewährten Nutzungsrechte. Terms of use: Documents in ABSTRACTPrior literature shows that choices regarding board composition are associated with earnings management. We add to this literature by examining the effects of the presence of a foreign board member on earnings management. Using a sample of 3,249 firm-year observations representing 586 non-financial listed Nordic firms during 2001-2008, we find that the presence of a non-Nordic, foreign director is associated with significantly higher levels of earnings management. Moreover, we provide preliminary evidence that differences in accounting knowledge drive this effect. Our results suggest that it may not necessarily be beneficial to appoint a foreign director to the board.

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“…Furthermore, family owners have more access to information, causing reduction in information asymmetry (Martínez-Ferrero, Rodríguez-Ariza, García-Sánchez, & Cuadrado-Ballesteros, 2017). Attig, Boubakri, El Ghoul, and Guedhami (2016) noted that family-controlled firms have lower dividend payout as compared with non-family-controlled businesses. These differences regarding corporate outcomes have been widely discussed recently.…”

mentioning

confidence: 99%

Does family control explain why corporate social responsibility affects investment efficiency?

Shahzad

Rehman²,

Nawaz

et al. 2018

Corp Soc Responsibility Env

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Drawing on stakeholder and socioemotional wealth theories, we empirically examine the influence of corporate social responsibility performance on investment efficiency in family-controlled businesses versus non-family-controlled businesses. Our panel dataset consists of 190 Pakistani firms listed on the Pakistan Stock Exchange over the period of 2007-2016. We use feasible generalized least square regression for model estimation. Our results suggest that firms with higher corporate social responsibility performance invest efficiently compared with firms with lower corporate social responsibility performance. Furthermore, the impact of corporate social responsibility performance on investment efficiency is higher in the family firms. The results suggest that family-controlled businesses are more willing to engage in social responsibility activities to achieve their non-economic goals, i.e. family image and trans-generational control. Overall, our results indicate that corporate social responsibility is beneficial for the organization, and its implication is more fruitful in the context of family-controlled businesses.

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Firm Internationalization and Corporate Social Responsibility

Cited by 308 publications

References 60 publications

Multinational enterprises and the Sustainable Development Goals: An institutional approach to corporate engagement

Multinational enterprises and the Sustainable Development Goals: An institutional approach to corporate engagement

The Impact of Board Internationalization on Earnings Management

Does family control explain why corporate social responsibility affects investment efficiency?

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