Corporate social responsibility and earnings management in U.S. banks

Business decision making depends on financial reporting quality. In identifying the drivers of financial reporting quality, proxied by earnings management (EM), prior literature has drawn attention to the association between corporate EM practices and commitment to corporate social responsibility (CSR). Empirical evidence, however, provides inconclusive results regarding the direction of this association. Using simultaneous equations, we examine the bi-directional CSR-EM relationship in U.S. commercial banks. We demonstrate that, although banks that engage in EM practices are also actively involved in CSR, the reverse relationship is not significant. We provide implications for investors, analysts, business participants and regulators. © 2014 Elsevier Ltd.

Corporate social responsibility and organizational commitment:the moderating role of individuals’ attitudes to CSR

Corporate Social Responsibility (CSR) becomes ever more important for organizations. In times of corporate scandals and more governmental regulation on the one hand and a foreseeable shortage of highly qualified employees on the other, CSR is both a means to serve the wider society and to attract employees with a positive reputation and image. The aim of the present study was to determine whether CSR activities as perceived by employees indeed lead to more employee affective commitment and whether this would be moderated by employee differences in importance of CSR. The study differentiated two forms of CSR, namely corporate social responsibility directed towards individual employees (CSR-E) and directed towards the wider society (CSR-S). We surveyed 89 employees and found evidence for the predicted moderation and for both forms of CSR such that CSR-E and CSR-S and affective commitment were only positively related for those employees who evaluated CSR as important. Implications for recruitment and future research are discussed.

Collaborating to achieve corporate social responsibility and sustainability? Possibilities and problems

Purpose: The purpose of this paper is to investigate the possibilities and problems for collaboration in the area of corporate social responsibility (CSR) and sustainability. The paper explores the nature and concept of collaboration and its forms, and critically evaluates the potential contribution a collaborative approach between agencies might offer to these agendas. Design/methodology/approach: The paper explores different forms of research on collaboration, together with a UK Government report on collaboration, to evaluate how the issue is addressed in theory and practice. Findings: Sustainable development creates extensive challenges for a wide range of agencies, including governments, non-governmental organizations, businesses and civil society. It is unlikely, however, that solutions will be found in any one quarter. Collaboration between agencies in some form would seem a logical step in supporting measures towards a more responsible and environmentally sustainable global economy. Originality/value: The paper offers new insights into developing a research and praxis agenda for collaborative possibilities towards the advancement of CSR and sustainability. © Emerald Group Publishing Limited.

Bipartite Assertion: A New Account of Assertion, Defined in Terms of Responsibility and Explicit Presentation

Assertion is a speech act that stands at the intersection of the philosophy of language and social epistemology. It is a phenomenon that bears on such wide-ranging topics as testimony, truth, meaning, knowledge and trust. It is thus no surprise that analytic philosophers have devoted innumerable pages to assertion, trying to give the norms that govern it, its role in the transmission of knowledge, and most importantly, what assertion is, or how assertion is to be defined. In this thesis I attempt to show that all previous answers to the question “What is assertion?” are flawed. There are four major traditions in the literature: constitutive norm theories of assertion, accounts that treat assertion as the expression of speaker attitudes, accounts that treat assertion as a proposal to add some proposition to the common ground, and accounts that treat assertion as the taking of responsibility for some claim. Each tradition is explored here, the leading theories within the tradition developed, and then placed under scrutiny to demonstrate flaws within the positions surveyed. I follow the work of G.E. Moore and William P. Alston, whilst drawing on the work of Robert Brandom in order to give a new bipartite theory of assertion. I argue that assertion consists in the explicit presentation of a proposition, along with a taking of responsibility for that proposition. Taking Alston's explicit presentation condition and repairing it in order to deal with problems it faces, whilst combining it with Brandom's responsibility condition, provides, I believe, the best account of assertion.

The Blame Game: Perceptions of Blame, Responsibility and Seriousness in Cyberbullying

Cyberbullying is gaining increasing media attention. Victims may be reluctant to report such bullying due to the perception by others that these victims somehow play a role in their own victimization. This perception, often referred to as victim blame, has been commonly researched in child sexual abuse, rape and hate crime cases, but it has not really been examined in cases of cyberbullying. To assess victim blame, 241 participants were recruited and asked to read a scenario of cyberbullying that involved either a 14-year-old or a 20-year old victim. Perpetrator gender and victim gender were also manipulated. It was found that perceptions regarding the scenario were influenced by the gender of the perpetrator and the age of the victim. This was particularly the case when perceptions of the seriousness of the crime and the necessity for legal action were assessed.

From social action to business action - A qualitative research on the professionalization process of a blogger: Case P.s. I Love Fashion -blog

Blogging is one of the most common forms of social media today. Blogs have become a powerful media and bloggers are settled stakeholders to marketers. Commercialization of the blogosphere has enabled an increasing number of bloggers professionalize and blog as a full-time occupation. The purpose of this study is to understand the professionalization process of a blogger from an amateur blogger to a professional actor. The following sub-questions were used to further elaborate the topic: What have been the meaningful events and developments fostering professionalization? What are the prerequisites for popularity in blogging? Are there any key success factors to acknowledge in order being able to make business out of your blog? The theoretical framework of this study was formed based on the two chosen focus areas for professionalization; social drivers and business drivers. The theoretical framework is based on literature from fields of marketing and social sciences, as well as previous research on social media, blogging and professionalization. The study is a qualitative case-study and the research data was collected in a semi-structured interview. The case chosen to this study is a lifestyle-blog. The writer of the case blog has been able to develop her blog to become a full-time professional blogger. Based on the results, the professionalization process of a blogger is not a defined process, but instead comprised of coincidental events as well as considered advancements. Success in blogging is based on the bloggers own motivation and passion for writing and expressing oneself in the form of a blog, instead of a systematic construction of a successful career in blogging. Networking with other bloggers as well as affiliates was seen as an important success factor. Popularity in the blogosphere and a high number of followers enable professionalization, as marketers actively seek to collaborate with popular bloggers with strong personal brands. Bloggers with strong personal brands are especially attractive due to their opinion leadership in their reference group. A blogger can act professionally either as entrepreneur or blogging for a commercial webpage. According to the results of this study, it is beneficial for the blogger’s professional development as well as career progress, to act on different operating models

Sustainable initiatives focused on social responsibility and regional development: a study of the leader of the petrochemical industry

The present work will investigate the issue of environmental responsibility actions in the ABC Paulista region, of a leading company in the petrochemical sector. In this context, the problem has been to see how the leading company in the domestic petrochemical industry conducts itself relative to the concept of sustainability and what the consequences of these initiatives in the ABC Paulista are. Thus, the objectives are to identify these consequences and practices with regard to regional development in areas where the leader of the national petrochemical company has significant performance, with highlights on economic, social and environmental impacts. The present investigation is justified by the fact that the company is among the world leaders in the production of biopolymers. The methodology used was qualitative descriptive because this methodological procedure makes it possible to observe and analyze the facts relating to social responsibility initiatives undertaken by the company under study without manipulating them , in establishing correlations on perception of other stakeholders before the actions addressed in this research. Therefore, the results obtained indicate that environmental responsibility initiatives taken by the company satisfy the paradigm of Sustainability and Social Responsibility, in the promotion of regional development in its geographic area.

Professional Responsibility and Legal Ethics in Queensland

With the commencement of the Legal Profession Act 2007 (Qld) and the establishment of the Legal Services Commission, the legal profession and legal services market in Queensland has experienced significant changes to its regulatory environment. Professional Responsibility and Legal Ethics in Queensland provides a detailed explanation and analysis of these changes. The book will assist lawyers to plan for successful practice within this new environment by examining such topics as: • The scope and application of key provisions within the Legal Profession Act; • The role, functions and policies of the Legal Services Commission; • The ethical and regulatory implications of operating as an Incorporated Legal Practice or as a Multi-Disciplinary Partnership; • Developments affecting trust accounts and client money dealings more generally; • Recent case law, Tribunal decisions and Legal Services Commission guidelines in relation to the new conduct standards of Unsatisfactory Professional Conduct and Professional Misconduct; and • The impact of the new legislation and regulatory environment on a range of traditional ethical duty categories such as the duty to communicate, costs and billing practices, as well as the paramount duties to the court and to the administration of justice. An invaluable reference for legal professionals, this book is also an important resource for law students grappling with questions raised by legal ethics and their application to the workplace.

Early childhood education for sustainability : why it matters, what it is, and how whole centre action research and systems thinking can help

The global financial crisis, global pandemics, global warming and peak oil are indicative of a world facing major environmental, social and economic problems. At the same time, world population continues to rise and global inequalities deepen. Children are the most vulnerable to the impacts of unsustainable living with specific harms arising because of their physical and cognitive vulnerabilities. Nevertheless, children do not have to be victims in the face of these challenges. Education, including early childhood education, has an important role to in building resilience and capabilities in children that equip them as active and informed citizens now and in the future and who are capable of contributing to healthy and sustainable ways of living. Drawing on educational change literature, action research, education for sustainability, health promotion and systems theory, this paper outlines three strategies that can help reorient early childhood education towards sustainability. One strategy is the adoption of whole centre approaches to sustainability and education for sustainability. This means working across the whole of a centre’s operations – curriculum and pedagogy, physical and social environments, its partnerships and community connections. The second strategy – applied in conjunction with the first – is the use of action research to investigate the early childhood setting and to create the desired changes. The third strategy is the adoption of systems thinking as a way of leveraging support and momentum for change so that education for sustainability goes beyond the initiatives of individual teachers and centres, and becomes a systems-wide imperative.

The human Fertilisation and Embryology Act 2008 : a multidisciplinary workshop

Event report following a multidisciplinary workshop at the Economic and Social Research Council's Genomics Policy and Research Forum, which took place at the University of Edinburgh on 20 January 2011.

Towards participatory action design research : adapting action research and design science research methods for urban informatics

This paper proposes a new research method, Participatory Action Design Research (PADR), for studies in the Urban Informatics domain. PADR supports Urban Informatics research in developing new technological means (e.g. using mobile and ubiquitous computing) to resolve contemporary issues or support everyday life in urban environments. The paper discusses the nature, aims and inherent methodological needs of Urban Informatics research, and proposes PADR as a method to address these needs. Situated in a socio-technical context, Urban Informatics requires a close dialogue between social and design-oriented fields of research as well as their methods. PADR combines Action Research and Design Science Research, both of which are used in Information Systems, another field with a strong socio-technical emphasis, and further adapts them to the cross-disciplinary needs and research context of Urban Informatics.

Corporate social responsibility–oriented compliances and SMEs access to global market : evidence from Bangladesh

The convergence of corporate social responsibility (CSR) and corporate governance has immense impact on the participants in global supply chains. The global buyers and retailers tend to incorporate CSR in all stages of product manufacturing within their supply chains. The incorporated CSR thus creates the difficulty to small- and medium-sized manufacturing enterprises (SMEs). Incompetence in standardized CSR practices is an important issue that causes SMEs either losing their scope to access global market directly or serving as subcontractors to large enterprises. This article explores this issue by focusing on Bangladeshi SMEs under the CSR requirement of the important global buyer.