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Social networks of firms on corporate social responsibility and financial statement comparability.

Record Type:	Language materials, manuscript : Monograph/item
Title/Author:	Social networks of firms on corporate social responsibility and financial statement comparability./
Author:	Kim, Youngbin.
Description:	1 online resource (113 pages)
Notes:	Source: Dissertation Abstracts International, Volume: 78-05(E), Section: A.
Contained By:	Dissertation Abstracts International78-05A(E).
Subject:	Accounting. -
Online resource:	click for full text (PQDT)
ISBN:	9781369423259

Social networks of firms on corporate social responsibility and financial statement comparability.
Kim, Youngbin.

Social networks of firms on corporate social responsibility and financial statement comparability. - 1 online resource (113 pages)

Source: Dissertation Abstracts International, Volume: 78-05(E), Section: A.

Thesis (Ph.D.)

Includes bibliographical references

The first part of this dissertation investigates whether firms are more active at corporate social responsibility when they are more connected to others. Based on social network theory and legitimacy theory, this paper hypothesizes that firms, which are centrally located in social networks, tend to be more active at corporate social responsibility. The association is expected to be stronger when firms have higher profitability, or lower book-to-market ratios. Also, the relationship is predicted to be stronger under the good macroeconomic environment. Empirical analyses show that firms' social networks are positively related with corporate social responsibility activities. The relationship is found to be stronger for profitable firms and under good economic conditions. But this study could not find interaction effects for book-to-market ratio.

Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2018

Mode of access: World Wide Web

ISBN: 9781369423259Subjects--Topical Terms:

561166
Accounting.
Index Terms--Genre/Form:

554714
Electronic books.

Social networks of firms on corporate social responsibility and financial statement comparability.
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040 $a MiAaPQ $b eng $c MiAaPQ
099 $a TUL $f hyy $c available through World Wide Web
100 1 $a Kim, Youngbin. $3 1183486
245 1 0 $a Social networks of firms on corporate social responsibility and financial statement comparability.
264 0 $c 2016
300 $a 1 online resource (113 pages)
336 $a text $b txt $2 rdacontent
337 $a computer $b c $2 rdamedia
338 $a online resource $b cr $2 rdacarrier
500 $a Source: Dissertation Abstracts International, Volume: 78-05(E), Section: A.
500 $a Advisers: David Yang; Boochun Jung.
502 $a Thesis (Ph.D.) $c University of Hawai'i at Manoa $d 2016.
504 $a Includes bibliographical references
520 $a The first part of this dissertation investigates whether firms are more active at corporate social responsibility when they are more connected to others. Based on social network theory and legitimacy theory, this paper hypothesizes that firms, which are centrally located in social networks, tend to be more active at corporate social responsibility. The association is expected to be stronger when firms have higher profitability, or lower book-to-market ratios. Also, the relationship is predicted to be stronger under the good macroeconomic environment. Empirical analyses show that firms' social networks are positively related with corporate social responsibility activities. The relationship is found to be stronger for profitable firms and under good economic conditions. But this study could not find interaction effects for book-to-market ratio.
520 $a The second part of this study investigates the role of firms' connectedness in issuing less comparable financial statements. Social network theory and literature find that organizations send and receive information, spread norms, and imitate other organizations' practices via networks. Institutional theory suggests that inter-industry networks of professionals result in normative isomorphism which leads an organization to imitate other organizations' behaviors in other industries and as a result issue less comparable financial statements. Empirical analyses show that firms, which are more centrally located in networks, tend to issue financial statements which are less comparable to industry peers'. Also, firms' connectedness is negatively related with both cash flow comparability and accrual comparability.
533 $a Electronic reproduction. $b Ann Arbor, Mich. : $c ProQuest, $d 2018
538 $a Mode of access: World Wide Web
650 4 $a Accounting. $3 561166
655 7 $a Electronic books. $2 local $3 554714
690 $a 0272
710 2 $a ProQuest Information and Learning Co. $3 1178819
710 2 $a University of Hawai'i at Manoa. $3 1182035
773 0 $t Dissertation Abstracts International $g 78-05A(E).
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=10300286 $z click for full text (PQDT)