Reputational Penalties in<scp>J</scp>apan: Evidence from Corporate Scandals

Tanimura, Joseph K.; Okamoto, Mikiteru

doi:10.1111/asej.12004

Cited by 29 publications

(15 citation statements)

References 14 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Consequently, business leaders find themselves with no option but to engage in more social responsible behavior, extending their in-out organization's relationships, paying more attention to the concept "ethics" in their daily and strategic dealings and showing more interest in resolving general public related challenges such as alleviating poverty, safeguarding human rights, sponsoring public hospitals, caring more about environmental protection and etc. (Maak, 2007;Choi & Aguilera, 2009;Voegtlin et al, 2011;Spreitzer et al, 2012;Tanimura & Okamoto, 2013). The aforementioned may justify, to a big extent, the development and later utilization of the concept "responsible leadership" in both business and organizational settings over the past decade.…”

Section: Literature Review 11 Inclusive/exclusive Talent Management mentioning

confidence: 99%

Inclusive/exclusive talent management, responsible leadership and organizational downsizing

Ayoubi

2019

JMD

View full text Add to dashboard Cite

Purpose-This paper focuses on 3 Egyptian public business schools in an attempt to explore the effect of inclusive/exclusive talent management on the organizational downsizing of academics and the mediating role of responsible leadership. Design/ methodology/ approach-A total of 330 academics were contacted and given a set of questionnaires. After three follow ups, a total of 240 responses were collected with a response rate of 72.73 percent. Multiple regressions were employed to show how much variation in organizational downsizing can be explained by inclusive/exclusive talent management and responsible leadership. Findings-The findings highlighted a very weak statistical association between academics' inclusive talent management and organizational downsizing, whereas a strong statistical association has been discovered between exclusive talent management and organizational downsizing. Statistical analysis showed that responsible leadership has no role in mediating the relationship between inclusive/exclusive talent management of academics and their downsizing. Research limitations/ implications-The authors have focused on only 3 Egyptian public business schools, the matter that may limit opportunities to generalize the results of this study to private business schools and other faculties in Egypt. Future research could use a double source method. Practical implications-By preparing a set of academic competences, business schools will be able to classify their academic staff into talented and non-talented, and accordingly they can initiate their tailored downsizing strategies. Furthermore, undertaking a responsible strategy of downsizing, which includes and is not limited to justifying the need to decrease academic staff numbers to guarantee postredundancy care practices for laid-off academics may alleviate many of the negative psychological, societal and economic consequences of downsizing. Originality/ value-This paper contributes by filling a gap in HR management and higher education literature, in which empirical studies on the relationship between talent management and academics' organizational downsizing have been limited until now. This may create better research opportunities for cross-disciplinary papers that should be done by HR, higher education and leadership scholars.

show abstract

Section: Literature Review 11 Inclusive/exclusive Talent Management mentioning

confidence: 99%

Inclusive/exclusive talent management, responsible leadership and organizational downsizing

Ayoubi

2019

JMD

View full text Add to dashboard Cite

show abstract

“…The reduction of explicit taxes can be the result of responsible tax management (good business ethics) or irresponsible tax management (bad business ethics) (Hardeck and Hertl, 2014). As stakeholders do not know the source of tax avoidance, they regard tax avoidance as bad business ethics (Tanimura and Okamoto, 2013;Akhtar et al, 2019).…”

Section: Introductionmentioning

confidence: 99%

The role of sustainability reporting in shareholder perception of tax avoidance

Rudyanto

Pirzada

2020

SRJ

View full text Add to dashboard Cite

Purpose The purpose of this study is to examine the moderating effect of sustainability reporting on the relationship between tax avoidance and firm value. This study also examines the moderating effect of sustainability reporting in both environmentally sensitive firms and non-environmentally sensitive firms. Design/methodology/approach This research uses moderated panel regression with 596 observations and 734 observations for cash effective tax rate (ETR) and generally accepted accounting principles effective tax rate (GAAP ETR) of firms listed on the Indonesian Stock Exchange between 2014 and 2016. Tax avoidance is measured by both cash ETR and GAAP ETR. Findings This paper shows that sustainability reporting moderates the relationship between tax avoidance (GAAP ETR) and firm value. The results show that GAAP ETR has a negative association with firm value in non-environmentally sensitive firms and a positive association with firm value in environmentally sensitive firms. Consequently, the sustainability report alters only the effect of GAAP ETR on firm value in non-environmentally sensitive firms. The results imply that, unlike environmentally sensitive firms, non-environmentally sensitive firms need sustainability reporting to reduce the reputational costs of tax avoidance. Originality/value How shareholders view tax avoidance remains unclear; research on this topic often fails to produce a uniform result. The present research fills this gap by using the existence of sustainability reporting as proof of companies’ ethical motivations to moderate the association of tax avoidance and firm value, which has not been discussed in previous research.

show abstract

“…Researchers have also highlighted the weak legitimacy of formal institutions and attendant institutional voids in emerging-markets (Puffer et al , 2010). Managerial malpractices, aggravated by institutional and cultural factors, have also prompted the need for RL (Tanimura and Okamoto, 2013). Thus, in contemporary global stakeholders’ regime, financial sustainability and long-standing business success rely on leadership to move responsibly (Haque et al , 2019; Voegtlin et al , 2012).…”

Section: Introductionmentioning

confidence: 99%

Responsible leadership and triple-bottom-line performance—do corporate reputation and innovation mediate this relationship?

Javed

Ali

Haq

et al. 2020

LODJ

View full text Add to dashboard Cite

PurposeDrawing on stakeholder theory and contingency theory, this study empirically investigates the relationship between responsible leadership (RL) and each dimension of triple-bottom-line (TBL) performance. Moreover, we tested the mediating effect of corporate reputation (CR) and innovation between RL and TBL performance.Design/methodology/approachPerceptual data were collected from 227 senior-level Pakistani managers using a questionnaire survey. Structural equation modeling (SEM) was used to test the direct and mediating effect hypotheses.FindingsThe results revealed that RL significantly and positively affects each dimension of TBL performance. Further, innovation mediated the relationship between RL and each dimension of TBL performance. However, CR did not mediate the relationship between RL and environmental performance.Originality/valueThis is maiden study to empirically investigate the effect of RL on meso-level outcome. Further, this study would be among the few ones to use TBL as a measure of corporate performance. Moreover, it will be the first study to test the mediating role of CR and innovation in the above-mentioned relationship and will also validate contingency theory.

show abstract

Reputational Penalties inJapan: Evidence from Corporate Scandals

Cited by 29 publications

References 14 publications

Inclusive/exclusive talent management, responsible leadership and organizational downsizing

Inclusive/exclusive talent management, responsible leadership and organizational downsizing

The role of sustainability reporting in shareholder perception of tax avoidance

Responsible leadership and triple-bottom-line performance—do corporate reputation and innovation mediate this relationship?

Contact Info

Product

Resources

About