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CORPORATE SOCIAL RESPONSIBILITY INITIATIVES & DIRECTOR COMPENSATION STRUCTURE
Title
CORPORATE SOCIAL RESPONSIBILITY INITIATIVES & DIRECTOR COMPENSATION STRUCTURE.
Creator
Dubois, Philippe, Javakhadze, David, Florida Atlantic University, Department of Finance, College of Business
Abstract/Description
This study examines the association between corporate social responsibility (CSR) and director compensation arrangements. I develop two competing hypotheses— based on the optimal contracting and rent extraction frameworks—arguing that CSR could shape director reputation or bargaining power, and consequently director pay structure. I further propose that monitoring or advising needs of the company as well as diversity of the board could moderate the proposed association. Finally, I argue that...
Show moreThis study examines the association between corporate social responsibility (CSR) and director compensation arrangements. I develop two competing hypotheses— based on the optimal contracting and rent extraction frameworks—arguing that CSR could shape director reputation or bargaining power, and consequently director pay structure. I further propose that monitoring or advising needs of the company as well as diversity of the board could moderate the proposed association. Finally, I argue that CSR-induced director compensation changes could have implications for firm performance. I document a positive and significant effect of CSR initiatives on director compensation. I also show that the effect is stronger for boards with greater advising but not monitoring needs. Boardroom gender diversity somewhat diminishes the effect of CSR. Finally, CSR-induced director compensation has mixed implications for firm performance. Overall, my results are more consistent with the rent extraction view of director pay arrangements.
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Date Issued
2022
PURL
http://purl.flvc.org/fau/fd/FA00014080
Subject Headings
Corporate social responsibility, Social responsibility of business, Directors of corporations, Compensation
Format
Document (PDF)
Gender, Connections, and Social Responsibility: Implications for M&A and Compensation
Title
Gender, Connections, and Social Responsibility: Implications for M&A and Compensation.
Creator
Shelton, Austin, Javakhadze, David, Garcia-Feijoo, Luis, Florida Atlantic University, College of Business, Department of Finance
Abstract/Description
In this work I investigate how executive social connections and executive gender diversity dually affect firm Corporate Social Responsibility (CSR), a set of firm policies implemented to benefit the social, economic, and environmental welfare of all stakeholders, and how the changes in CSR driven by executive social connections and executive gender diversity in turn affect a range of corporate policies. This research adds to the social networks, gender, and CSR literature within finance in...
Show moreIn this work I investigate how executive social connections and executive gender diversity dually affect firm Corporate Social Responsibility (CSR), a set of firm policies implemented to benefit the social, economic, and environmental welfare of all stakeholders, and how the changes in CSR driven by executive social connections and executive gender diversity in turn affect a range of corporate policies. This research adds to the social networks, gender, and CSR literature within finance in multiple ways. First, while much past work examines the impact on corporate policy of executive gender or executive social connections in isolation, no major work to date examines the impact of gender dependent executive social connections on corporate policy. Second, this work definitively ties the dual effects of executive gender diversity and social connections to firm CSR. The dual impact of social connections and gender diversity on CSR is shown to affect major corporate policies. In all, this work provides evidence that CSR helps drive important firm polices, including M&A and executive compensation policy, and that CSR is impacted by both a firm’s executive gender diversity and social network connections.
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Date Issued
2019
PURL
http://purl.flvc.org/fau/fd/FA00013262
Subject Headings
Corporate social responsibility, Social responsibility of business, Executives--Social networks, Gender, Mergers and corporate policy, Executive compensation
Format
Document (PDF)
Strategic information disclosure when there is fundamental disagreement: an empirical investigation
Title
Strategic information disclosure when there is fundamental disagreement: an empirical investigation.
Creator
Volkov, Nikanor, Agapova, Anna, Florida Atlantic University, College of Business, Department of Finance
Abstract/Description
I empirically investigate the managements’ decision to voluntarily disclose strategic information. While carrying a benefit of reduced information asymmetry, strategic information disclosure carries a cost of investors disagreeing with managements’ strategy and thus refusing to provide funding to the firm. Using a hand- collected sample of information releases, I identify firm characteristics that affect the likelihood of strategic information disclosure.
Date Issued
2015
PURL
http://purl.flvc.org/fau/fd/FA00004473, http://purl.flvc.org/fau/fd/FA00004473
Subject Headings
Corporate governance, Corporations -- Auditing, Disclosure of information, Management information systems, Social responsibility of business, Strategic planning
Format
Document (PDF)
Global warming in the microblog era
Title
Global warming in the microblog era: a rhetorical analysis of Twitter dialogue between ExxonMobil and Greenpeace USA.
Creator
Kattoura, Mark A., School of Communication and Multimedia Studies
Abstract/Description
This qualitative study examines whether microblogging illustrates or contradicts the longstanding notion that the Internet allows for greater public participation in important issues, thus potentially expanding public sphere. The study analyzes 5 years of tweets about climate change between ExxonMobil and Greenpeace USA using a new hybrid, or blended methodology that combines Kenneth Burke's rhetorical analysis of cluster-agons with eight physical attributes of the Internet that Marshall Poe...
Show moreThis qualitative study examines whether microblogging illustrates or contradicts the longstanding notion that the Internet allows for greater public participation in important issues, thus potentially expanding public sphere. The study analyzes 5 years of tweets about climate change between ExxonMobil and Greenpeace USA using a new hybrid, or blended methodology that combines Kenneth Burke's rhetorical analysis of cluster-agons with eight physical attributes of the Internet that Marshall Poe identified as influential in pushing societies and ideas in new directions. Clusters are also examined using Grace Poh Lyn's reflexive analysis. Additionally, the analysis also considers the use of agitative and control strategies, discursive tensions between freedom and domination, and the rhetorical use of public vernaculars. Analysis of the tweets reveals that business organizations that at first glance or in theory seem to be at odds actually share common discursive practices. They communicate about the same issues at the same or similar times using the same language for the same primary purpose-survival of the organization-while giving the impression that they are working for the good of their respective publics for environmental causes or the bottom line, or even both. The researcher concludes that although there are specific cases of microblogging in which the public benefits to some extent, those gains are either very short-lived or are more likely to exist in theory rather than practice due to the fluid nature of microblogging as well as continued organizational missteps which I call "corporate ejacking."
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Date Issued
2013
PURL
http://purl.flvc.org/fcla/dt/3360800
Subject Headings
Influence, Global warming, Mass media and culture, Social responsibility of business
Format
Document (PDF)
Can Priming a Firm’s Organizational Identity Overcome the Influences of National Culture on Auditor Judgment?
Title
Can Priming a Firm’s Organizational Identity Overcome the Influences of National Culture on Auditor Judgment?.
Creator
Killey, Michael, Higgs, Julia, Florida Atlantic University, College of Business, School of Accounting
Abstract/Description
A significant challenge faced by large auditing firms is offering consistent quality across the global network. Unfortunately, variation in judgments and decision-making, resulting from cultural differences, can undermine the provision of a uniform level of audit quality for these international firms. Previous research has determined that national culture influences an auditors’ professional judgments and decisions. Relying on Social Identity Theory, I explore whether inducing one’s...
Show moreA significant challenge faced by large auditing firms is offering consistent quality across the global network. Unfortunately, variation in judgments and decision-making, resulting from cultural differences, can undermine the provision of a uniform level of audit quality for these international firms. Previous research has determined that national culture influences an auditors’ professional judgments and decisions. Relying on Social Identity Theory, I explore whether inducing one’s organizational identification can both enhance auditor judgment and mitigate any deleterious impact that culture may have on the provision of a uniform level of audit quality. I also examine current cultural variations in auditor judgment in order to ensure that the results of earlier studies still typify the international auditing environment. National culture is assessed using two dimensions (individualism/collectivism, power distance) included in Hofstede’s 1980 cultural values framework. Participants from the United States are used to represent an individualistic/low power distance culture while individuals from India are used to represent a collectivistic/high power distance culture. Firms need mechanisms to elicit desired behaviors that may not be consistent with cultural tendencies in order to provide a uniform level of audit quality. Contrary to expectations, no significant differences are identified between the judgments of auditors from India and The United States. The results, however, do provide evidence that enhancing one’s organizational identification can impact certain professional judgments during the audit process. An association between national culture and auditor attitudes pertaining to client trust is also found. The implications of these findings for the professional auditing environment and future academic research are discussed.
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Date Issued
2016
PURL
http://purl.flvc.org/fau/fd/FA00004736, http://purl.flvc.org/fau/fd/FA00004736
Subject Headings
Corporate governance., Corporations--Auditing., Auditing--Quality control., Identity (Psychology), Accounting--Moral and ethical aspects., Accounting--Professional ethics., Social responsibility of business.
Format
Document (PDF)