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Kermisch, Céline. „Risk and Responsibility: A Complex and Evolving Relationship“. Science and Engineering Ethics 18, Nr. 1 (20.11.2010): 91–102. http://dx.doi.org/10.1007/s11948-010-9246-y.
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Schicktanz, Silke. „Genetic risk and responsibility: reflections on a complex relationship“. Journal of Risk Research 21, Nr. 2 (26.09.2016): 236–58. http://dx.doi.org/10.1080/13669877.2016.1223157.
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Hung, Shiu-Wan, Chiao-Ming Li und Joe-Ming Lee. „Firm growth, business risk, and corporate social responsibility in Taiwan’s food industry“. Agricultural Economics (Zemědělská ekonomika) 65, No. 8 (26.08.2019): 366–74. http://dx.doi.org/10.17221/339/2018-agricecon.
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This study applies the multiple-regime panel smooth transition regression (MR-PSTR) estimation to investigate the non-linear dynamic relationship between a firm’s corporate social responsibility (CSR) and firm growth in the food industry under the size threshold, using a panel of 30 Taiwanese food firms during 2007–2017. Our empirical results reveal that firm growth and firm size present a non-linear relationship, and that firm growth is different under the size threshold value and the control variables of firm age, CSR, R&D innovation, and finance policy. Corporate social responsibility helps reduce business risk. Regardless of the type and size, for many food industries, CSR is no longer an arbitrary choice, but an essential requirement.<br />
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Nguyen, Pascal, und Anna Nguyen. „The effect of corporate social responsibility on firm risk“. Social Responsibility Journal 11, Nr. 2 (01.06.2015): 324–39. http://dx.doi.org/10.1108/srj-08-2013-0093.
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Purpose – The purpose of this paper is to investigate the link between corporate social responsibility (CSR) and risk for a sample of US firms rated by KLD. Design/methodology/approach – The authors’ approach involves three distinctive features. First, the authors use individual indicators of CSR to highlight which CSR dimension matters most for a firm’s risk. Second, the authors distinguish CSR strengths and concerns to reveal potentially nonlinear relationships. Third, the authors use a measure of risk that takes into account the predictable changes in a firm’s performance and that does not collapse the panel data into a single cross-section. This allows the CSR–risk relationship to be estimated by the variation within each firm and the variation across firms. Findings – Consistent with existing results, the authors find that CSR concerns relating to diversity, employee relations and corporate governance increase the risk to shareholders. More interestingly, the authors show that CSR strengths relating to diversity and employee relations are also associated with higher risk. The positive influence of both CSR strengths and concerns on a firm’s risk is confirmed using aggregate CSR indicators. Research limitations/implications – The results confirm that CSR strengths and concerns represent distinct constructs that should not be aggregated into a single measure. The effect of poor CSR on firm risk is more significant than what would appear to be the case using an aggregate index. Practical implications – Although lack of CSR engagement may not affect (and may even benefit) a firm’s current performance, it may seriously damage its performance in the future. Firms should be aware of this risk. Originality/value – The positive relationship found between CSR and firm risk underscores the inherent conflict between the interests of employees and those of shareholders. By committing to a more favorable treatment of their employees, firms incur a fixed cost that inevitably transfers more risk to their shareholders.
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Lee, Ming-Te. „Corporate social responsibility and stock price crash risk“. Managerial Finance 42, Nr. 10 (10.10.2016): 963–79. http://dx.doi.org/10.1108/mf-10-2015-0278.
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Purpose The purpose of this paper is to test opposing views of the relationship between corporate social responsibility (CSR) and stock price crash risk in a major Asian emerging stock market. Design/methodology/approach This paper suggests an endogenous relationship between CSR and stock price crash risk. Hence, this paper uses two-stage least squares regression analysis to address the bias and inconsistency associated with endogeneity issues. Moreover, previous studies argue that the level of effectiveness of corporate governance significantly affects firm-specific stock price crash risk. Thus, this paper further divides the overall sample into two sub-samples according to the median of the corporate governance index. Furthermore, this paper investigates the impact of CSR on stock price crash risk under corporate governance. Findings The empirical results show that CSR significantly mitigates Taiwanese stock price crash risk. This finding is consistent with the notion that socially responsible Taiwanese firms commit to a higher standard of transparency and engage in less bad news hoarding, thus reducing crash risk. The empirical results also show that CSR has a more pronounced effect in mitigating crash risk for Taiwanese firms with less effective corporate governance. Originality/value The study findings indicate that CSR plays a more important role in reducing crash risk for Taiwanese firms with weak governance mechanisms.
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Cao, Ray Qing, Dara G. Schniederjans, Vicky Ching Gu und Marc J. Schniederjans. „Exploring the relationship between corporate responsibility and firm performance from a social media perspective“. Social Responsibility Journal 15, Nr. 3 (07.05.2019): 296–317. http://dx.doi.org/10.1108/srj-09-2017-0176.
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Purpose Corporate responsibility perceptions from stakeholders are becoming more difficult to manage. This is in part because of large amount of social media being projected to stakeholders on a daily basis. In light of this, the purpose of this paper is to examine the relationship between corporate responsibility framing from the social media perspective firm’s performance as defined by abnormal-return (defined as the difference between a single stock or portfolios return and the expected return) and idiosyncratic-risk (defined as the risk of a particular investment because of firm-specific characteristics). Design/methodology/approach Hypotheses are developed through agenda-setting theory and stakeholder and shareholder viewpoints. The research model is tested using sentiment analysis from a collection of social media from several industries. Findings The results provide support that three corporate responsibility social media categories (economic, social and environmental-framing) will have different impacts (delayed, immediate) on abnormal-return and idiosyncratic-risk. This study finds differences between immediate (one-day lag) and delayed (three-day lag) associations on abnormal-return and idiosyncratic-risk. Originality/value This study also suggests differences between the amount and sentiment of corporate responsibility social media framing on abnormal-return and idiosyncratic-risk. Finally, results identify interaction effects between different corporate responsibility social media categories.
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Berry, Thomas D., und Erica Wagner. „The Relationship between Firm Innovation and Corporate Social Responsibility“. Business and Professional Ethics Journal 38, Nr. 2 (2019): 137–46. http://dx.doi.org/10.5840/bpej201942578.
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Firm innovation creates an informational asymmetry between the firm and outside stakeholders. Since CSR activities have been shown to reduce asymmetries and risk we surmise that firms use discretionary CSR activities to reduce the asymmetries from innovation. We study an innovation intense industry (technology) and find results that support the hypothesis that firms use CSR to signal long term viability of innovative activities.
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PETERS, DOUGLAS S. „Hospital-Physician Relationships: Matching Responsibility and Risk“. Frontiers of Health Services Management 4, Nr. 3 (1988): 27–29. http://dx.doi.org/10.1097/01974520-198801000-00005.
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Dai, Jingwen, Chao Lu und Jipeng Qi. „Corporate Social Responsibility Disclosure and Stock Price Crash Risk: Evidence from China“. Sustainability 11, Nr. 2 (16.01.2019): 448. http://dx.doi.org/10.3390/su11020448.
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We take Chinese A-share listed companies in years 2010–2015 as a sample to examine the relationship between Corporate Social Responsibility (CSR) information disclosure and stock price crash risk using the fixed effect model. The results show that: (1) There is an inverted U-shaped nonlinear relationship between CSR information disclosure and stock price crash risk. That is, as the CSR information disclosure level increases, the CSR information disclosure first aggravates and then reduces the stock price crash risk; (2) under different disclosure motives, there is a significant difference in the impact of CSR information disclosure on stock price crash risk. There is still an inverted U-shaped relationship between mandatory CSR information disclosure and stock price crash risk, but not for the semi-mandatory and voluntary disclosure; (3) the academic independent director has a positive adjustment effect on the relationship between CSR information disclosure and stock price crash risk, while the institutional investor has a negative adjustment effect on the relationship between CSR information disclosure and stock price crash risk. The research is of great significance for promoting the fulfillment of CSR, improving corporate governance and stabilizing the capital market.
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Lin, Xiaojun, Ming Liu, Simon So und Desmond Yuen. „Corporate social responsibility, firm performance and tax risk“. Managerial Auditing Journal 34, Nr. 9 (07.10.2019): 1101–30. http://dx.doi.org/10.1108/maj-04-2018-1868.
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Purpose The purpose of this study is to investigate whether corporate social responsibility (CSR) can lower tax risk. Previous studies have demonstrated a negative link between CSR and tax aggressiveness. Generally, corporations engaging in social irresponsibility tend to undertake aggressive tax planning; whereas socially responsible firms enjoy tax savings. Because several recent studies have suggested that lower tax payments do not necessarily create higher tax risk, an exploration of the relationship between CSR and tax risk was not only interesting but also important. Design/methodology/approach Using an ethical perspective of CSR, this paper argues that executives who are nourished by an ethical climate tend to make responsible and reliable operating decisions. Therefore, their corporations would have better control of tax administration, and the corresponding tax risk would be constrained. Such corporations would enjoy greater tax savings while keeping their tax risk at relatively low levels. However, this reasoning ignores the fact that limited economic resources would constrain a firm from practicing CSR in the form of donations. This situation would also influence its attitude toward tax strategies. Specifically, when a firm’s performance is unsatisfactory, the cultural effect of CSR may diminish or even disappear. Findings Firms donating additional resources to CSR activities can construct a more ethical work climate that encourages executives to control tax risk while lowering tax expenses. For firms with unsatisfactory performance, the ethical benefits of CSR could disappear, thus suggesting a relationship with firm performance. This finding contributes to the knowledge on the ethical implications of CSR and proposes that the culture argument is conditional on satisfactory firm performance. Originality/value This study explores the association between corporate culture (CSR) and tax risk. The empirical results help shareholders, analysts and other investors to make their business decision better because CSR or corporate culture is less likely to change suddenly or dramatically in an abbreviated time. The finding of this study shed light on the importance of corporate culture on making an investment evaluation or decision. In addition, this study extends the research on CSR by demonstrating that the effects of CSR are conditioned on firm performance. The beneficial effect of CSR on tax risk would disappear when firms have unfavorable financial performance.
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Lee, Sewon, Young Kon Kim und Kyungho Kim. „Corporate Governance, Firm Risk, And Corporate Social Responsibility: Evidence From Korean Firms“. Journal of Applied Business Research (JABR) 32, Nr. 1 (31.12.2015): 303. http://dx.doi.org/10.19030/jabr.v32i1.9539.
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<p>Given that the prior studies on the relationship between corporate governance structures and firm performance are silent on firms’ social responsible roles, this study introduces an integrated model by combining corporate social responsibility (CSR) and corporate governance structures. This model is used to investigate how CSR moderates the relationship between corporate governance and firm risk in a sample of 640 firm-by-year cases for 215 firms listed on the Korean Stock Exchange between 2005 and 2010. The results show that foreign ownership and board size have a significant and negative relationship with firm risk, whereas management ownership and outside director ratio have no significant effect on firm risk. The results demonstrate that CSR partially moderates the relationship between governance structures (especially management ownership and board size) and firm risk. These findings suggest that Korean firms with concentrated ownership structures can leverage CSR activities as invisible assets to achieve more efficient governance structure model. </p>
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Kim, YongHee, MinChung Kim und Anna S. Mattila. „Corporate Social Responsibility and Equity-Holder Risk in the Hospitality Industry“. Cornell Hospitality Quarterly 58, Nr. 1 (10.07.2016): 81–93. http://dx.doi.org/10.1177/1938965516649052.
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This study examined whether corporate social responsibility (CSR) enhances firm value for shareholders, who ultimately fund a firm’s CSR initiatives. Specifically, we investigated the relationship between the CSR activities of a hospitality firm and the risks associated with equity holding of the firm. Using MSCI Environmental, Social, and Governance ratings from 1991 to 2008, we measured the extent of CSR efforts of firms and tested the effect of CSR on two different types of equity-holder risks (i.e., systematic and unsystematic risks) across four segments in the hospitality industry (airlines, hotels, casinos, and restaurants). CSR was found to reduce the systematic risk of restaurants and casinos firms significantly, whereas it had no significant influence on the unsystematic risk in any of the segments. The results of this study have important theoretical and practical implications to the academia and the hospitality industry.
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Ronald, Sam, Suwandi Ng und Fransiskus Eduardus Daromes. „Corporate Social Responsibility as Economic Mechanism for Creating Firm Value“. Indonesian Journal of Sustainability Accounting and Management 3, Nr. 1 (13.06.2019): 22. http://dx.doi.org/10.28992/ijsam.v3i1.69.
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This research is aimed to investigate the influence of corporate social responsibility (CSR) on financial variables such as financial constraints, risks and earnings quality as a mediating aspects for creating firm value. Data were collected from manufacturing companies listed on the Indonesia Stock Exchange for 2013–2016. By using regression and path analysis method, the result shows that CSR has a significant influence on increasing firm value. Meanwhile, the indirect influences show that financial constraints and risk have a positive mediating role in the relationship between CSR and firm value, while the quality of earnings has no mediating role. The finding reveals a difference result with previous studies that CSR has an influence on reducing firm risk. Conflict of stakeholder interest exists as the result of excessive CSR activities and trading noise are used to explain this relationship. This study also indicates that cash flow has better role in increasing firm value compared to the accounting earnings of firm.
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Choi, Daeheon, Chune Young Chung, Dongnyoung Kim und Chang Liu. „Corporate Environmental Responsibility and Firm Information Risk: Evidence from the Korean Market“. Sustainability 11, Nr. 22 (19.11.2019): 6518. http://dx.doi.org/10.3390/su11226518.
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Despite the potential benefits of a firm’s corporate environmental commitment to its information environment, few empirical studies examine the relationship between corporate environmental responsibility (CER) and firm information risk in emerging markets. In such markets, better corporate transparency and less information asymmetry are becoming increasingly important owing to firms’ poor governance structures, the lack of protection for investors, the substantial participation of unsophisticated individual investors, and so on. Using a comprehensive sample of firms engaged in CER for the period from 2005 to 2016, we find that a firm’s CER score has a negative effect on measures of firm information risk in the emerging Korean market, which is characterized by poor corporate governance and a strong influence of owner–managers. Furthermore, our results show that the negative relationship between CER and information risk is more pronounced for firms with higher uncertainty (lower transparency). Thus, we conclude that CER enhances a firm’s information environment by reducing investors’ information risk.
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Shahwan, Yousef, und Oways Abdel-hamid. „The Impact of Social Responsibility Disclosure in Reducing the Risk in Jordanian Commercial Banks“. Research in World Economy 11, Nr. 3 (18.06.2020): 142. http://dx.doi.org/10.5430/rwe.v11n3p142.
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This study investigates the impact of disclosure of social responsibility in reducing risks in Jordanian commercial banks. To realize the goal of this study, the researcher followed the descriptive-analytical method. The data of the study sample was gathered from the financial reports of the listed banks on the Amman Financial Market that pertain to stock prices and market return in the period 2014-2018. The study used simple regression analysis to examine the relationship between independent and dependent variables. Among the most prominent findings of the study, there is an impact of the social responsibility disclosure in reducing risks, as well as an effect of the dimensions of social responsibility: the environment, customers and employees in reducing risks.
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Shahrour, Mohamad Hassan, Isabelle Girerd-Potin und Ollivier Taramasco. „Corporate social responsibility and firm default risk in the Eurozone: a market-based approach“. Managerial Finance 47, Nr. 7 (05.02.2021): 975–97. http://dx.doi.org/10.1108/mf-02-2020-0063.
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PurposeThe purpose of this study is to examine the relationship between corporate social responsibility (CSR) and the default risk level of firms operating in the Eurozone and how CSR can provide insurance-like protection during financial/economic downturns.Design/methodology/approachBased on prior empirical studies and by integrating the insights of different theories, this study proposes a framework linking CSR, firm default risk and corporate financial performance to explain firms' social behavior that can trigger default risk determinants (e.g. cost of capital, leverage, sales level) directly or indirectly. The authors use a panel regression approach.FindingsThe results support the mitigating effect of CSR on firm default risk. This effect is higher during a financial crisis, suggesting that CSR could provide insurance-like protection during economic downturns. These results hold even after using an alternative risk measure. Granger causality test results strongly suggest that reverse causality is not a concern. An instrumental variable approach is proposed to deal with potential endogeneity issues.Originality/valueWhile other studies examine the CSR–firm default risk relationship in US samples, this study focuses on the Eurozone. The novelty of this work is based on its sample and how financial crises are addressed within this relationship. Insurance-like protection concerns both negative announcements and periods (e.g. financial crises, recessions). The study's results are useful for investors and risk managers who intend to manage default risk in their portfolios or firms.
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EVANS, ELLEN W., und ELIZABETH C. REDMOND. „Older Adult Consumers' Attitudes and Perceptions of Risk, Control, and Responsibility for Food Safety in the Domestic Kitchen“. Journal of Food Protection 82, Nr. 3 (15.02.2019): 371–78. http://dx.doi.org/10.4315/0362-028x.jfp-18-357.
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ABSTRACT Although vast amounts of consumer food safety knowledge and self-reported data exist, attitudinal data detailing perceptions of risk, control, and responsibility are lacking. Such data relating to vulnerable groups, including older adults, are particularly scarce. Perception determination is essential in consumer food safety research to facilitate a comprehensive understanding of the cognitive factors that may impact behavior. Previous research has indicated a relationship between food safety perceptions and behavior. Perceptual data can inform the development of targeted food safety educational interventions. This study was conducted to ascertain older adult consumers' cognitive perceptions regarding food safety. Older adults (≥60 years, n = 100) participated in a computer-assisted personal interview to determine perceived risk, control, and responsibility associated with food safety. Although the potential severity of foodborne illness may be understood, the association between foodborne illness and domestic food preparation may be underestimated. Significant differences were found between perceived personal risk, control, and responsibility and the risks, control, and responsibilities of others (P > 0.001). Older adults perceived themselves to have lower levels of risk than other individuals have, suggesting perceptions of optimistic bias and personal invulnerability. Perceived greater levels of personal control and responsibility, compared with those of others, suggest perceptions associated with the illusion of control. Correlations were evaluated between personal perceptions of risk, control, and responsibility (P < 0.05). Low levels of risk were correlated with high levels of control. Those respondents ≥80 years of age perceived higher levels of risk and lower levels of control and responsibility. Cumulatively, older adult consumers expressed perceptions of invulnerability, optimistic bias, and the illusion of control regarding food safety. Such perceptions may undermine attempts to provide education regarding food safety. Food safety messages for this audience must be tailored to overcome such perceptions.
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Yeh, Ying-Pin. „Corporate social responsibility and service innovation on customer loyalty“. International Journal of Bank Marketing 33, Nr. 6 (07.09.2015): 823–39. http://dx.doi.org/10.1108/ijbm-09-2014-0130.
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Purpose – Customer loyalty is crucial for firms to generate positive returns. Creation of customer loyalty is a challenge for service firms because switching service firms can represent a risk. The purpose of this paper is to examine how wealth managers select and implement corporate social responsibility (CSR) and service innovation strategies to influence customer loyalty. Design/methodology/approach – A review of the related literature indicated that scant studies have determined the meanings and outcomes of CSR and service innovation. Therefore, the roles of CSR and innovation were examined in this study to evaluate how these factors affect customer loyalty in a wealth management context. The authors evaluated customer advocacy, relationship quality, and relationship value as mediating variables, and formulated six hypotheses. Data were collected using a questionnaire survey distributed to wealth management customers in Taiwan. All the hypotheses were verified using a structural equation model and data collected from the respondents. Findings – The results indicated that relationship quality and value are positively related to customer loyalty, and customer advocacy is positively related to both relationship quality and value. In addition, CSR and service innovation are positively related to customer advocacy. Research limitations/implications – This research was limited to collecting data related to specific service providers, and therefore consumers in other countries should be examined to test the robustness of the theoretical model. The results of analyses conducted on other industries and in other countries might differ. Practical implications – In the wealth management service context, CSR and service innovation capabilities contribute to customer advocacy, which can achieve superior relationship quality, relationship value, and customer loyalty. Originality/value – This paper contributes to investigations on the effect of CSR and service innovation on customer loyalty by adopting customer advocacy, relationship quality, and relationship value as mediators.
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Weekes, Brendan S. „Criterion-Related Validity of the Responsibility Scale of the California Psychological Inventory“. Psychological Reports 73, Nr. 1 (August 1993): 315–20. http://dx.doi.org/10.2466/pr0.1993.73.1.315.
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A study was performed to assess the predictive validity of the Responsibility scale of the California Psychological Inventory by examining the relationship between standard scores and decision-making behaviour under varying conditions of risk. Subjects were required to make risky decisions on three different tasks, one where there was an opportunity to seek additional information to reduce risk for self, one where there was no opportunity to seek information for self, and one where a risky decision was made on behalf of another person. Responsibility scores correlated significantly with decision-making behaviour but only on tasks measuring risk-taking for the self.
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Strebkov, Alexander I., und Abdurashid I. Musaev. „Risk of power — power of risk“. Vestnik of Saint Petersburg University. Philosophy and Conflict Studies 36, Nr. 2 (2020): 394–406. http://dx.doi.org/10.21638/spbu17.2020.215.
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The article is dedicated to the risk of power and power of risk analysis, definitions of risk and substantiation of its objective nature, which is determined by the system of ruling social relations. Criticism is presented of Luhmann’s and Beck’s views, which ignore the objective nature of risk and its definitions. The risk of power and power of risk are concepts that reflect the different summation of connections and relations, where risk acts as a means for maintaining a dominant relationship. Objectivity of risk stems from the fact that the prevailing relationship is not a product of independent initiatives by people, but it is a result of relations mediated by items and things in which the mediator transforms itself from an ordinary “panderer” into absolute power of influence over an individual. The mediator becomes objective power, in other words, subjectless power which eventually submits to human will and substantiates power-wielding actions and power-wielding decisions, which aspire to the subjectless power’s pole and is at risk for losing power. While rotating between subjectless power and the individual, the repulsion force from individuals’ interests surpasses the force of attraction towards them. Risk, being woven into dominant relations, separates into independent being as a means of preserving these relations, in the form of negating the positive prospects of individual being, shifting social risks onto the shoulders of individuals, and turning them into subjective risks whereby the individual bears fully responsibility when making wrong decisions. Metamorphoses of the reduction of objective risks, inherent in society, into subjective and individual risks and the reduction of individual risks into objective and public risks, through a complex system of relations and interdependencies, end in conflict. Within conflict, risk is objectified in actions, which demolish the opposition of negative prospects. Conflict asserts a relations’ system in which risk weakens and fades.
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Filippchenkova, S. I., E. A. Evstifeeva und I. I. Stolnikova. „Constellation of risk factors of the reproductive potential of youth“. SHS Web of Conferences 69 (2019): 00040. http://dx.doi.org/10.1051/shsconf/20196900040.
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The concept of reproduction as a value-semantic formation, a natural biological process, a bloodrelated nature, and a psychological responsibility for preserving the genus is transforming in modern youth. Youth perceptions of life quality, demographic projections, levels of claims, degrees of satisfaction with life situations, and behavioral patterns are influenced by such psychological predictors as responsibility, reflexivity, value-semantic matrix, personal risk factors of decision making. The following issues were analyzed: sexual behavior, reproductive behavior, reproductive attitudes, reproductive function risks, attribution of responsibility, contraception, bad habits, sexually transmitted infections, caring for health in general and reproductive health in particular, needs for specialists in the field of sexual and reproductive health, demographic expectations of young people, awareness of the federal demographic policy and psychological support, social institutions aimed to preserve reproductive health, gender differences in the demographics of expectations. Attitudes of young people to sexuality and reproduction, family-marriage relations were studied. Sources of information on these issues were determined and their effectiveness was evaluated. Identification of features of the relationship between reproductive health and psychological characteristics of youth was embedded in the authors’ psychological model.
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Dawson, Liza. „Human Immunodeficiency Virus Transmission Risk in Analytical Treatment Interruption Studies: Relational Factors and Moral Responsibility“. Journal of Infectious Diseases 220, Supplement_1 (02.07.2019): S12—S15. http://dx.doi.org/10.1093/infdis/jiz090.
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Abstract Analytical treatment interruption (ATI) is becoming common in human immunodeficiency virus (HIV) cure-related research, but its use is controversial. ATI raises concerns about risks of HIV transmission to sexual partners of study participants. Researchers may have difficulty addressing these risks, given that study participants’ private behavior is implicated, the partners are not enrolled in the research, and behavioral HIV risk mitigation strategies usually fall outside the study objectives. This analysis argues that researchers should assume some responsibility for partners’ risks, based on the importance of partner relationships for the study participants themselves, and out of concern for the partners’ welfare. Adding this responsibility is reasonable since the risk is created in part by research procedures, and since concern for third parties is often part of professional standards for healthcare providers. Study participants and their partners also bear some responsibility. Specific recommendations for measures to address risk are discussed.
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Sayed Abd Elghaffar, Emad, Ahmed Mohamed Abotalib und Manal Abdel Azeem Mohamed Khalil. „Determining factors that affect risk disclosure level in Egyptian banks“. Banks and Bank Systems 14, Nr. 1 (26.03.2019): 159–71. http://dx.doi.org/10.21511/bbs.14(1).2019.14.
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This study aims to measure the risk disclosure level in Egyptian banks and to investigate its determinants. The sample consisted of 28 banks during the period from 2010 to 2017. An unweighted risk disclosure index including six categories was used: credit risk, market risk, liquidity risk, capital structure and adequacy risk, operational risk, and other non-financial risks. Also, a content analysis approach was used to measure the actual level of risk disclosure. The findings demonstrated that there was an average level of total risk disclosure of all sample banks. The results showed that banks with a higher percentage of independent board membership, large board size, large audit committee size, duality, higher institutional ownership, and banks audited by one of big four audit firms were more motivated to increase risk disclosure. Also, the results showed that leverage, bad news, and bank social responsibility have a negative relationship with the level of risk disclosure. Overall, the results indicated that leverage, board size, audit committee size, auditor types, independence, duality, institutional ownership, bank social responsibility, and bad news are the main factors affecting the level of risk disclosure in Egyptian banks. The findings of this paper have a number of important implications. The risk disclosure in the banking sector is important for stakeholders such as investors and depositors. Also, risk disclosure index helps the regulatory bodies to evaluate the risk disclosure practice in Egyptian banks. This paper contributes to analyzing factors affecting banks managers’ decision to disclose risk information in emerging countries such as Egypt.
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Putra, I. Gusti Bagus Wahyu Palguna, und I. Ketut Sujana. „Effect of corporate social responsibility and institutional ownership of tax avoidance with executive characters as moderator“. International research journal of management, IT and social sciences 6, Nr. 6 (11.11.2019): 201–6. http://dx.doi.org/10.21744/irjmis.v6n6.796.
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This study aims to obtain empirical evidence regarding the moderation of executive characteristics on the influence of corporate social responsibility and institutional ownership on tax avoidance. In the previous research, it was found that there were inconsistencies in the results of the research so that it was suspected that there were other variables that could influence the relationship between variables. In this study executive, characteristic variables are thought to moderate the relationship of corporate social responsibility and ownership structure in tax avoidance. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period of 2013-2017 as many as 150 companies. The sample collection technique uses purposive sampling. The number of samples in this study was 520 observation companies from 2013 to 2017. The data analysis technique used for moderation testing was Moderated Regression Analysis (MRA). The test results show that executive characteristics do not moderate the relationship of corporate social responsibility to tax avoidance and the characteristics of executive risk-takers weaken the relationship of institutional ownership to tax avoidance.
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Laurendeau, Jason. „“If You’re Reading This, It’s Because I’ve Died”: Masculinity and Relational Risk in Base Jumping“. Sociology of Sport Journal 28, Nr. 4 (Dezember 2011): 404–20. http://dx.doi.org/10.1123/ssj.28.4.404.
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In this autoethnography, I highlight the relationship between risk and responsibility in my gender project as I first take up, and then walk away from, BASE jumping. To address these issues, I write into a space of uncertainty, exploring the productive potential of polyvocality and writing as a method of inquiry.
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Lu, Jintao, Licheng Ren, Jiayuan Qiao, Siqin Yao, Wadim Strielkowski und Justas Streimikis. „Corporate Social Responsibility and Corruption: Implications for the Sustainable Energy Sector“. Sustainability 11, Nr. 15 (31.07.2019): 4128. http://dx.doi.org/10.3390/su11154128.
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This paper focuses on the concept of Corporate Social Responsibility (CSR) and its relationship with sustainability. The authors investigate the linkages between CSR and sustainability at both enterprise and country levels. The main focus of this study is the energy sector due to its importance in terms of economic, environmental, and social impacts. There are some doubts as to whether a socially responsible business meets public welfare expectations and fosters the country’s social and economic development, as well as the successful achievement of sustainable development objectives. However, it becomes apparent that the development of corporate social responsibility in the energy sector faces a plethora of challenges. Corruption is one of the most important challenges of sustainable energy development. The study analyzes the main areas of CSR policies where energy companies are expected to make a positive contribution to sustainable energy development: mitigation of environmental impact, economic and social development, and good governance. The authors argue that the corruption risks represent a very important issue that is hampering sustainable energy development, and CSR can be applied to mitigate these risks in the energy sector. In addition, government policies might be necessary to create a favorable environment for corruption risk mitigation. The study analyzes the main tools of corporate social responsibility in the energy sector and addresses the impact of CSR on the sustainability of energy sector and corruption risk mitigation. The study analyzes a corruption risk mitigation model in the energy sector and provides recommendations for strengthening corporate social responsibility and mitigating corruption risk. Our results show that CSR can play a vital role in dealing with corruption in the energy sector at the enterprise level. It becomes apparent that anti-corruption standards represent the main supporting means for achieving other CSR goals and principles. Therefore, mitigation of corruption risks should become a priority for socially responsible companies that are operating in the energy sector.
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Rudge, Amy, Kristen Foley, Belinda Lunnay, Emma R. Miller, Samantha Batchelor und Paul R. Ward. „How Are the Links between Alcohol Consumption and Breast Cancer Portrayed in Australian Newspapers?: A Paired Thematic and Framing Media Analysis“. International Journal of Environmental Research and Public Health 18, Nr. 14 (19.07.2021): 7657. http://dx.doi.org/10.3390/ijerph18147657.
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A dose-dependent relationship between alcohol consumption and increased breast cancer risk is well established, even at low levels of consumption. Australian women in midlife (45–64 years) are at highest lifetime risk for developing breast cancer but demonstrate low awareness of this link. We explore women’s exposure to messages about alcohol and breast cancer in Australian print media in the period 2002–2018. Methods: Paired thematic and framing analyses were undertaken of Australian print media from three time-defined subsamples: 2002–2004, 2009–2011, and 2016–2018. Results: Five key themes arose from the thematic framing analysis: Ascribing Blame, Individual Responsibility, Cultural Entrenchment, False Equilibrium, and Recognition of Population Impact. The framing analysis showed that the alcohol–breast cancer link was predominantly framed as a behavioural concern, neglecting medical and societal frames. Discussion: We explore the representations of the alcohol and breast cancer risk relationship. We found their portrayal to be conflicting and unbalanced at times and tended to emphasise individual choice and responsibility in modifying health behaviours. We argue that key stakeholders including government, public health, and media should accept shared responsibility for increasing awareness of the alcohol–breast cancer link and invite media advocates to assist with brokering correct public health information.
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Zhang, Ai Jun, Ming Zhou Bai und Zhao Yi Xu. „Research on Construction Risk Management System for Beijing Subway Suzhou Street Station“. Advanced Materials Research 243-249 (Mai 2011): 6352–56. http://dx.doi.org/10.4028/www.scientific.net/amr.243-249.6352.
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With Beijing subway Suzhou street station project, the composition of safety system for construction phase was studied. The safety responsibility of administrative department, technical branch, and operational department and construction personnel was clarified. The division and cooperative relationship were also analyzed. Meanwhile the construction techniques for shallow burial and dim excavation to improve safety performance for the whole project as well as surrounding environment under complicated city environment were discussed.
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Kwapisz, Maciej. „Analiza ryzyka gminnych inwestycji społecznie odpowiedzialnych“. Studenckie Prace Prawnicze, Administratywistyczne i Ekonomiczne 19 (28.12.2016): 151–59. http://dx.doi.org/10.19195/1733-5779.19.12.
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Risk analysis of socially responsible municipal investmentsThe article presents the relationship between the risk and uncertainty by showing the picture of mutual complementarity of these phenomena. The idea of “risk appetite” has been discussed. The article commences with the presentation of the concept of social responsibility in investments. The author argues that the socially responsible investments are a source of innovation in project investments.
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Musallam, Sami R. M. „The direct and indirect effect of the existence of risk management on the relationship between audit committee and corporate social responsibility disclosure“. Benchmarking: An International Journal 25, Nr. 9 (29.11.2018): 4125–38. http://dx.doi.org/10.1108/bij-03-2018-0050.
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PurposeThe purpose of this paper is to investigate the direct and indirect effect of the existence of risk management on the relationship between audit committee and corporate social responsibility (CSR) disclosure in Palestine.Design/methodology/approachThe study utilizes a panel data of 31 Palestinian listed companies from 2010 to 2016. It also utilizes structural equation modeling (SEM) model.FindingsThe results of SEM model find a significant positive relationship of the existence of risk management, audit committee meeting and audit committee size with CSR disclosure. However, audit committee financial expertise has a significant negative relationship with CSR disclosure. The results also find a significant relationship of audit committee meeting and audit committee financial expertise with CSR disclosure through the existence of risk management.Practical implicationsThis study is important to policymakers, accounting professionals and shareholders on the extent to which audit committee related to such committee efficiency in monitoring CSR disclosure.Social implicationsThis study adds to the existing literature by investigating the direct and indirect effect of the existence of risk management on the relationship between audit committee and CSR disclosure in Palestine as one of the youngest market in region that assists to test the validity of agency theory in a young and small emerging market context.Originality/valueIt is the first study to investigate the direct and indirect effect of the existence of risk management on the relationship between audit committee and CSR disclosure in Palestine.
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Pranvera, Behushi, und Selita Mirela. „Self-Responsibility to Be Insured for the Future Social Risks Labor Contract and Social Insurance Rights (Albanian Case)“. European Scientific Journal, ESJ 14, Nr. 8 (31.03.2018): 94. http://dx.doi.org/10.19044/esj.2018.v14n8p94.
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The right for social insurance is a right which derives from the labor relationships; so far, it is categorized into the group of private laws. The right for social insurance is a right for incomes when the employee cannot work because of sickness or labor accident or unemployment, or old age, invalidity, etc. The aim of this study is to explore the relationship between self-responsibility and risk labor in Albania, from legal perspective. As social insurance right is an important part of the rights in the workplace, with this study we’re going to identify the ways this articles dealing with the social insurance in Albania. This is a qualitative study and the data are generated from literature review. The analysis consists in a combination of the descriptive, comparative and analytical methodologies of the risks labor contract and social insurance rights. As social insurances are closely related to the labor relationships, in Albania legislation body guarantie all the social insurance rights.
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Godfrey, Paul C., Craig B. Merrill und Jared M. Hansen. „The relationship between corporate social responsibility and shareholder value: an empirical test of the risk management hypothesis“. Strategic Management Journal 30, Nr. 4 (April 2009): 425–45. http://dx.doi.org/10.1002/smj.750.
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Darabi, Roya, Seyed Hesam Vaghfi und Maryam Salmanian. „Relationship between social responsibility reporting with company value and risk for companies registered in Tehran Stock Exchange“. Iranian journal of Value and Behavioral Accounting 1, Nr. 2 (01.03.2017): 193–213. http://dx.doi.org/10.18869/acadpub.aapc.1.2.193.
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Eid, Mahmoud. „Ethics, Decision-Making, and Risk Communication in the Era of Terroredia“. International Journal of Technoethics 7, Nr. 2 (Juli 2016): 91–104. http://dx.doi.org/10.4018/ijt.2016070106.
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Terrorism today is one of the most frequent global severe stress situations. The advanced and widespread new media and information technologies as well as modern tactics of terrorism make the public of any nation in exposure, directly and indirectly, to uncertain potential acts of terrorism. The relationship between terrorists and media personnel has grown widely influential, and has been described recently by the term terroredia, in which the public is the main target of both terrorism and the media. Both responsibility and rationality are fundamental weights for the effectiveness of risk communication during times of terrorism. This paper critically analyzes how policymakers in several Western countries have communicated to the public, through the media, the risk of terrorist attacks by the Islamic State of Iraq and the Levant (ISIL) against their individuals and societies. The study uncovers that rationality and responsibility are lacking in Western media decision-making regarding the risk of ISIL's potential activities.
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Dell’Atti, Stefano. „Editorial: Expanding the research horizons in governance and regulation research“. Journal of Governance and Regulation 10, Nr. 2 (2021): 4–6. http://dx.doi.org/10.22495/jgrv10i2editorial.
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This is the second issue of the journal in 2021 explores different areas of research regards: the client relationship management and the impact of the COVID-19 pandemic on consumption expenditures, governance and corporate social responsibility, board characteristics, risk management, and company performance
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Guo, Zhaoyang, Siyu Hou und Qingchang Li. „Corporate Social Responsibility and Firm Value: The Moderating Effects of Financial Flexibility and R&D Investment“. Sustainability 12, Nr. 20 (14.10.2020): 8452. http://dx.doi.org/10.3390/su12208452.
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Despite the significance of corporate social responsibility (CSR), there remains an extensive debate regarding its implications for firm value. This study examines the moderating effects of financial flexibility and R&D investment on CSR and firm value. Using multiple archival data of 2311 companies from 2010 to 2016, our study finds that CSR is a “double-edged sword” for firm value; specifically, CSR significantly increases systematic risk but reduces firms’ idiosyncratic risk as well as the Tobin’s q. Besides, the results indicate that financial flexibility and R&D investment significantly reduce the negative correlation between CSR and Tobin’s q, the difference between the two being that financial flexibility can reduce the positive relationship between CSR and system risk, while R&D spending can reduce the negative relationship between CSR and idiosyncratic risk. By adding new aspects to the discussion about how CSR affects firm value, the results speak to both theorists and practitioners.
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Lu, Wenling, und Benjamin Yeo. „Time-Varying Relations between Seven Dimensions of CSR and Firm Risk“. Business and Professional Ethics Journal 39, Nr. 3 (2020): 319–45. http://dx.doi.org/10.5840/bpej2020918100.
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This study examines the relationship between corporate social responsibility (CSR), a central ethical concern, and firm total risk, a central business concern, using a large US dataset spanning 1991 to 2015. It includes considerations for the recent financial crisis to establish whether firm engagement in specific CSR dimensions decrease (i.e., the risk reduction hypothesis) or increase (i.e., the resource constraint hypothesis) firm risk. The findings demonstrate the impact of CSR engagement is different, depending on the specific CSR dimension in question, and the relationship between each of the seven CSR dimensions and total risk is time varying. Our empirical evidence suggests that firms should prioritize different CSR dimensions as an integral part of their CSR strategies and strategic management and change the priority in different market conditions.
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Ugoani, John Nkeobuna Nnah. „Corporate governance perspective on enterprise risk management and organizational sustainability“. Independent Journal of Management & Production 12, Nr. 5 (01.08.2021): 1496–517. http://dx.doi.org/10.14807/ijmp.v12i5.1403.
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The study was designed to explore the relationship between enterprise risk management and organizational sustainability. Enterprises can only meet the generational intention of founders when they are properly managed exemplified by sustainable performance. Business failures in recent history refocused attention towards good enterprise risk management to promote organizational sustainability. Sustainability implies meeting the needs of the present generation without compromising the needs of the future generations, and this cannot happen in an environment drenched in weak enterprise risk management. Corporate governance perspective suggests that the BODs of a company has the ultimate responsibility to establish effective risk management framework for the healthy performance and sustainability of the enterprise. Therefore, a major concern of the BODs is to diversify away risks and to create a stable average to enhance organizational performance. Management decision making as an integral part of modern management aims at both enterprise risk minimization and the optimal achievement of organizational goals and sustainability. The exploratory research design was used for the study. Data generated and analyzed through statistical techniques, showed strong positive relationship between enterprise risk management and organizational sustainability. Because of limitations in terms of current literature, the study was not exhaustive; therefore, further study should examine the relationship between weak risk management and enterprise failure. It was recommended that complex organizations must establish good corporate governance structure to promote enterprise risk management and organizational sustainability.
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Quentin, Clair. „Acceptable levels of tax risk as a metric of corporate tax responsibility: theory, and a survey of practice“. Nordic Tax Journal 2019, Nr. 1 (15.06.2019): 1–15. http://dx.doi.org/10.1515/ntaxj-2019-0001.
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Abstract Prescribed levels of acceptable tax risk are increasingly used to articulate degrees of corporate tax responsibility, but the theoretical basis for doing so is not well established. This article (i) develops a theory of the relationship between tax risk and tax responsibility and (ii) shows that acceptable levels of tax risk could be used as a meaningful metric for these purposes, provided that the filing positions a n ticipated from proposed planning are reviewed against the prescribed level of acceptable risk without taking into account any mitigation of the risk factors that are introduced by the planning. Further, the article reviews the evolving tax risk policies of 20 large European companies, showing that while some progress is being made towards meaningful discourse, even the companies with the most well-developed policies are still making their claims in such a way as to conflate socially responsible tax behavior with diligence in implementing antisocial tax behavior.
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Penedo, Antonio Sergio Torres, Vinícius Silva Pereira und Marcelo Fodra. „Social report and environmental responsibility in Brazil: a thematic review“. Revista da Faculdade de Administração e Economia 8, Nr. 2 (02.07.2017): 209. http://dx.doi.org/10.15603/2176-9583/refae.v8n2p209-219.
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In the process of making public the green initiatives, companies have realized that social and environmental responsibility practices can be used to increase competitive advantage, minimize risk, manage reputation and transformed the social and environmental initiatives in corporate strategies. The concepts of environmental responsibility, economic and sustainable development and sustainability are very comprehensive. The main objective of this paper is to present the socio-environmental issues, sustainable development and sustainability and the relationship of the same with the social report. Initially aspects related to economic and sustainable development and their characteristics are presented. Then analyzes the evolution of the concept of social responsibility in Brazil, showing that it is often performed paternalistically disregarding the social and environmental impacts. The ways in which economic and financial sectors relate to the society, the description advances organizations in communicating their green initiatives, including the social report, are presented in this article.In the process of making public the green initiatives, companies have realized that social and environmental responsibility practices can be used to increase competitive advantage, minimize risk, manage reputation and transformed the social and environmental initiatives in corporate strategies. The concepts of environmental responsibility, economic and sustainable development and sustainability are very comprehensive. The main objective of this paper is to present the socio-environmental issues, sustainable development and sustainability and the relationship of the same with the social report. Initially aspects related to economic and sustainable development and their characteristics are presented. Then analyzes the evolution of the concept of social responsibility in Brazil, showing that it is often performed paternalistically disregarding the social and environmental impacts. The ways in which economic and financial sectors relate to the society, the description advances organizations in communicating their green initiatives, including the social report, are presented in this article.
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Devie, Devie, Lovina Pristya Liman, Josua Tarigan und Ferry Jie. „Corporate social responsibility, financial performance and risk in Indonesian natural resources industry“. Social Responsibility Journal 16, Nr. 1 (31.12.2018): 73–90. http://dx.doi.org/10.1108/srj-06-2018-0155.
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Purpose With an attempt to give a deeper explanation regarding the manifestation of socially and environmentally responsible cultures among Indonesian natural resources industry, this paper aims to highlight the empirical confirmation on the correlation of corporate social responsibility (CSR), corporate financial performance (CFP) and risk. Likewise, corporate risk’s role as a mediating variable in the indirect effect of CSR on CFP is also examined. Design/methodology/approach Kinder, Lydenberg and Domini’s (KLD) measurement approach is used as a basis to assess social responsibility activities as it gives more social rating transparency. CFP captures both accounting- and market-based measurements, whereas volatility of stock return is adopted as a proxy of firm risk. Partial least squares analysis is conducted on 40 Indonesian listed firms in natural resources sector, with observation years from 2008 to 2016. Findings It is revealed that CSR positively affects CFP, although the correlation is stronger in the long run. Significant negative influence to risk is also discovered. However, risk has a significant adverse correlation with CFP when two years’ lagged value is used. Hence, CSR affects CFP through risk in the long-term, both directly and indirectly. Practical implications The empirical result suggests that CSR serves as a tool in managing the risk of enterprises and performance, especially in the long-term. Accordingly, firms should incorporate CSR as a strategic investment and manage a strong relationship with stakeholders. Originality/value This report expands further prior works and contributes to CSR and financial management literature by discovering the true nature of CSR effects as an investment in the future. This is the first study which tests and proves that CSR in Indonesian natural resources industry plays a significant role as a strategic risk management instrument that leads to a sustainable and long-lasting financial performance.
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Shin, Young Zik, Gi Man Nam und Jae Hyeong Lee. „The Relationship between Corporate Social Responsibility Activities and Stock Price Crash Risk in the Aspect of Agency Problem“. Korean Accounting Journal 28, Nr. 5 (31.10.2019): 43–84. http://dx.doi.org/10.24056/kaj.2019.08.001.
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Palmer, Catherine, und Lori Zitelli. „Recognizing and Reacting to Risk Signs for Patient Suicide“. Seminars in Hearing 39, Nr. 01 (Februar 2018): 083–90. http://dx.doi.org/10.1055/s-0037-1613708.
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AbstractEvidence-based suggestions for developing an effective clinician-client relationship built upon trust and honesty will be shared, as well as a review of relevant scope of practice issues for audiologists. Audiologists need to be prepared if a patient threatens self-harm. Many patients do not spontaneously report their suicidal thoughts and intentions to their care providers, so we need to be alert to warning signs. Information about the strongest predictors of suicide, how to ask about suicidal intentions, and how to assess the risk of suicide will be presented. Although it is our responsibility to recognize suicidal tendencies and have a plan for preventive intervention, it is not our responsibility to conduct a suicide evaluation. Tips for collecting critical information to be provided to qualified professionals will be shared, as well as additional information about how and to whom to disclose this information. A list of suicide warning signs will be reviewed as well as some additional suggestions for how to react when a patient discloses his or her suicidal intent. A review of available resources (for both the patient and the clinician) will be provided, along with instructions for how and when it is appropriate to access them.
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Mozghovyi, Yaroslav. „Editorial“. Journal of Governance and Regulation 7, Nr. 1 (2018): 4–5. http://dx.doi.org/10.22495/jgr_v7_i1_editorial.
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The current issue of the Journal of Governance and Regulation pays attention to the problems of corporate bankruptcies, relationship marketing in banks, corporate social responsibility in SMEs, monetary operations and Islamic banking in the GCC, corporate brand extensions, the impact of risk factors on the financial performance of the commercial banking sector.
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Magnanelli, Barbara Sveva, und Maria Federica Izzo. „Corporate social performance and cost of debt: the relationship“. Social Responsibility Journal 13, Nr. 2 (05.06.2017): 250–65. http://dx.doi.org/10.1108/srj-06-2016-0103.
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Purpose This paper aims to investigate the link between corporate social performance (CSP) and cost of debt financing. Despite academic debate has focused on the link between corporate social responsibility (CSR) and CSP (expressed through accounting and market measures of profitability), few empirical researches have analysed the relations between CSR, cost of debt and its relation with the risk profile of a firm. The literature on the cost of debt determinants generally documents a negative association between measures of the risk of the firm and its cost of debt. The literature on CSR defines risk reduction as one of the potential benefits related to CSR activities. Thus, the expectation is that high CSP scores are inversely related to cost of debt. Design/methodology/approach Using a unique data set of 332 firms over a time period of five years antecedent to the global financial crisis, a linear regression model is applied. Findings The results show a positive relation between CSP and cost of debt, demonstrating that CSR is not a value driver with an impact on the firm’s risk profile. Practical implications The research has also practical implications as it makes managers aware of the potentiality of CSP to reduce the firm’s cost of debt. Originality/value These findings enlarge the empirical research on the value of CSP, expanding it towards a quite new area of investigation: the cost of external financing.
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Antolak, Wiktor. „Criminal Responsibility For Non-Risky Behaviors“. osteuropa recht 67, Nr. 2 (2021): 145–57. http://dx.doi.org/10.5771/0030-6444-2021-2-145.
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The category of abstract-danger crimes not referring in hallmarks to the riskiness for legal good raises the question whether behavior formally fulfilling all the features of one of these types of crimes, without being risky, may be the subject of criminal liability. This question arises from the fact that there is no logically necessary relationship between the compliance with this kind of statutory description and the real occurrence of the riskiness. The answer to this question is sought in this paper by using normative analysis conducted in the context of human rights and of the constitution. This method makes it possible to understand the significance of the relation between behaviors and legal goods for the legitimization of a legal norm. So, the method shows what kind of the relation constitutes the state's competence to prohibit certain behaviors (the level of a sanctioned norm) and what character the relation must have to justify imposing a criminal penalty for given behaviors (the level of the sanctioning norm). These considerations, having a specific and pragmatic aim, which is to settle whether the behaviors realizing all hallmarks of the abstract dangerous type of crime but atypically non-risky could be a factual basis for criminal repression, at the same time show the limits of criminal law because they allow seeing what the conditions are that constitute the state's competence to use penal repression.
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Haldar, PK, und SM Mahbubur Rahman. „Assessing Impact of Corporate Social Responsibility on Bank Performance in Bangladesh: A study on Some Selected Banks“. Journal of Business and Technology (Dhaka) 10, Nr. 2 (25.08.2016): 57–66. http://dx.doi.org/10.3329/jbt.v10i2.29467.
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The objective of this study is to examine the relationship between Corporate Social Responsibility (CSR) and Corporate Financial Performance (CFP), bank size, the level of risk in the bank and Advertising Intensity (ADINT) in the Commercial Banks in Bangladesh. Sample selection has been made as per the purposive sampling process. The study is based on the secondary data and uses quantitative analysis approach. Data are collected from Review of CSR Initiatives in Banks brought out by the Central Bank of Bangladesh, annual reports of the respective banks and reputed Journals. The study period has covered from 1st July, 2012- 30th June, 2013. The study found that there is a significant relationship between levels of CSR and CFP, bank size, the level of risk in the bank and ADINT commercial banks in Bangladesh.Journal of Business and Technology (Dhaka) Vol.10(2) 2015; 57-66
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Lubbe, Sam, und Osden Jokonya. „Using information technology governance, risk management and compliance (GRC) as a creator of business values – a case study“. South African Journal of Economic and Management Sciences 12, Nr. 1 (12.08.2011): 115–25. http://dx.doi.org/10.4102/sajems.v12i1.264.
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The relationship between Information Technology (IT) Governance, Risk Management and Compliance (GRC) and organisation business values continues to interest academics and practitioners (IT Governance Institute, 2003). Like governance, risk management and compliance generally, IT GRC is about the decision rights and accountabilities that encourage desirable behaviour in the use of IT (IT Governance Institute, 2003). A case study approach was used in an organisation with many business units. The organisation selected is a mining company, RioZim, situated in Zimbabwe. Data was collected from business units on IT issues and business values. The interviews centred on the IT GRC practices based on responsibility and authority for IT decision making. The results suggest that IT GRC does not adequately support business values. The study revealed that business values should drive IT GRC and IT GRC should be the responsibility of executives and all business units.
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Nguyen, Van Ha, Frank W. Agbola und Bobae Choi. „Does corporate social responsibility reduce information asymmetry? Empirical evidence from Australia“. Australian Journal of Management 44, Nr. 2 (19.09.2018): 188–211. http://dx.doi.org/10.1177/0312896218797163.
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This study examines whether corporate social responsibility (CSR) reduces information asymmetry (IA). Using a firm-level CSR dataset of Australian publicly listed firms from 2004 to 2014, we estimate IA models using a fixed-effects panel estimator. We find that CSR performance is negatively associated with IA. Moreover, this negative relationship is stronger for larger firms and firms with stronger market power. We also find that the negative association between CSR and IA decreases for firms with a high level of equity risk. Our results are robust to alternative measures of CSR and IA, model specifications and endogeneity controls. JEL Classification: D82, G34, M14
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Vannier, Sarah A., Kaitlyn E. Adare und Natalie O. Rosen. „Is it me or you? First-time mothers’ attributions for postpartum sexual concerns are associated with sexual and relationship satisfaction in the transition to parenthood“. Journal of Social and Personal Relationships 35, Nr. 4 (23.03.2018): 577–99. http://dx.doi.org/10.1177/0265407517743086.
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Most first-time mothers experience a decline in both their sexual and relationship satisfaction from prepregnancy, which has negative consequences for the couple and their family. Prior studies have begun to identify risk and protective factors (e.g., empathy) for postpartum sexual and relationship satisfaction. Causal attributions for postpartum sexual concerns may be important because a specific cause can be difficult to pinpoint given the wide range of postpartum sexual problems among first-time parents. In the current study, 120 first-time mothers (3–12 months postpartum) completed validated measures assessing attributions for postpartum sexual concerns, sexual satisfaction, and relationship satisfaction. Attributions were measured on four dimensions: internal/external (i.e., is the sexual concern due to the self or the situation), stable/unstable (i.e., will the cause of the concern occur again in the future), global/specific (i.e., will the cause of the concern affect other situations), and partner responsibility (i.e., is the partner the cause). When new mothers reported more stable and partner attributions for postpartum sexual concerns, they were less sexually satisfied, and when they attributed greater responsibility for sexual concerns to their partners, they were less satisfied with their overall relationship. These associations remained significant after controlling for potential challenges that may also impact sexual and relationship satisfaction during this period (i.e., breastfeeding, sexual frequency, depressive symptoms, fatigue, sexual functioning). As postpartum sexual concerns are common, attributions for these changes may be a valuable target for interventions aimed at strengthening the intimate relationships of women making the transition to parenthood.