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Corporate Social Responsibility (CSR) as a Shield in Times of Crisis : = An Empirical Analysis of the Relationship Between CSR and CEO Dismissal and Career Recovery Following a Financial Restatement.

紀錄類型:	書目-語言資料,手稿 : Monograph/item
正題名/作者:	Corporate Social Responsibility (CSR) as a Shield in Times of Crisis :/
其他題名:	An Empirical Analysis of the Relationship Between CSR and CEO Dismissal and Career Recovery Following a Financial Restatement.
作者:	Kletz, Pattiann.
面頁冊數:	1 online resource (86 pages)
附註:	Source: Dissertations Abstracts International, Volume: 85-06, Section: B.
Contained By:	Dissertations Abstracts International85-06B.
標題:	Social psychology. -
電子資源:	click for full text (PQDT)
ISBN:	9798381173376

Corporate Social Responsibility (CSR) as a Shield in Times of Crisis : = An Empirical Analysis of the Relationship Between CSR and CEO Dismissal and Career Recovery Following a Financial Restatement.
Kletz, Pattiann.

Corporate Social Responsibility (CSR) as a Shield in Times of Crisis :An Empirical Analysis of the Relationship Between CSR and CEO Dismissal and Career Recovery Following a Financial Restatement. - 1 online resource (86 pages)

Source: Dissertations Abstracts International, Volume: 85-06, Section: B.

Thesis (D.P.S.)--Pace University, 2023.

Includes bibliographical references

Previous research shows that Corporate Social Responsibility (CSR) can improve a firm's reputation and have an insurance-like effect following an adverse event. However, for CSR initiatives to reap these benefits, stakeholders must perceive them as authentic (Beckman et al. 2009). The interconnectedness of firms and their leaders suggests that CEOs may also reap these reputational benefits. This dissertation suggests that authentic firm-level CSR will be attributable to the CEO and can provide reputational capital to either shield the CEO from dismissal or aid in career recovery in the wake of a fraudulent financial restatement.In this study, CSR is conceptualized as a perceptual phenomenon through the lens of attribution theory by assessing the consistency, consensus, and distinctiveness of CSR. The resulting variable, Attributed CSR, represents CSR that is perceived as authentic and attributable to the CEO.In examining CEO departure following a fraudulent restatement, Attributed CSR has statistical significance but in the opposite direction. Attributed CSR is positively associated with departure. This may be due to the severity of the crisis. This integrity violation may invalidate the goodwill of the CSR or the mixed signals received by stakeholders may indicate hypocrisy. Once the CEO departs, there is partial support for Attributed CSR's relationship with career recovery. A probit regression results in significance in the anticipated direction, but when the Heckman two-stage probit model is used to control for potential sample selection bias, the significance is lost. It is encouraging that Attributed CSR appears to help with career recovery. The small sample size at the second stage of the analysis may explain why significance evaporated.The study findings advance CSR literature in several ways. First, it invokes attribution theory to the study of the organizational sciences to gain insights into CSR perceptions. Second, it introduces a variable, Attributed CSR, to measure CSR perceptions. Third, Attributed CSR allows the gap between subjective perceptions and objective measures of CSR to be empirically assessed. Fourth, it prompts a rethinking of the contextual elements that impact CSR's ability to provide insurance-like effects. Fifth, this study investigates how individuals process CSR evaluations, advancing micro-CSR research.

Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2024

Mode of access: World Wide Web

ISBN: 9798381173376Subjects--Topical Terms:

554804
Social psychology.
Subjects--Index Terms:

Attribution theoryIndex Terms--Genre/Form:

554714
Electronic books.

Corporate Social Responsibility (CSR) as a Shield in Times of Crisis : = An Empirical Analysis of the Relationship Between CSR and CEO Dismissal and Career Recovery Following a Financial Restatement.
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