Relevant bibliographies by topics / CSR. Family firms. Frauds

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  1. Journal articles
  2. Dissertations / Theses
  3. Book chapters
  4. Conference papers

Academic literature on the topic 'CSR. Family firms. Frauds'

Author: Grafiati
Published: 11 March 2023
Last updated: 31 July 2025

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Journal articles on the topic "CSR. Family firms. Frauds"

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Ang Bao. "Family Firms, Social Responsibility, and Non-Family Member Employees Identification." Think India 16, no. 3 (2013): 10–19. http://dx.doi.org/10.26643/think-india.v16i3.7816.

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The objective of this paper is to find the relationship between family firms’ CSR engagement and their non-family member employees’ organisational identification. Drawing upon the existing literature on social identity theory, corporate social responsibility and family firms, the author proposes that family firms engage actively in CSR programs in a balanced manner to increase non-family member employees’ organisational identification. The findings of the research suggest that by developing and implementing balanced CSR programs, and actively getting engaged in CSR activities, family firms may
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Rudyanto, Astrid. "IMPACT OF CORPORATE SOCIAL RESPONSIBILITY AND CAPITAL ALLOCATION EFFICIENCY ON FAMILY AND NON -FAMILY FIRMS." Humanities & Social Sciences Reviews 7, no. 4 (2019): 617–33. http://dx.doi.org/10.18510/hssr.2019.7482.

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Purpose of the study: Purpose of this study was to examine how family firms differ from non-family firms in the relationship between corporate social responsibility (CSR) and capital allocation efficiency, including slack resources as moderating variables.
 Methodology: This study used moderated regression analysis and subgroup analysis of nonfinancial companies listed in Indonesia Stock Exchange from 2011-2016. The data were gathered from Thomson Reuters and analyzed using STATA 14 unbalanced panel fixed effect.
 Main Findings: The results show that family firms and non-family firms
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Latrous, Imen, Jihene Kchaou, Myriam Ertz, and Yosra Mnif. "Corporate Social Responsibility in Canadian Family Businesses: A Socioemotional Wealth Perspective." International Journal of Financial Studies 12, no. 3 (2024): 68. http://dx.doi.org/10.3390/ijfs12030068.

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After having gained prominence in the late 20th century, corporate social responsibility (CSR) has emerged as a critical business aspect, adopted widely across the corporate landscape. Although family firms play a significant global role, research on their relationship with CSR performance remains sparse and inconclusive. This paper seeks to bridge this gap by employing the primary classification of family firms, the socioemotional wealth perspective, and its FIBER model to examine their influence on CSR performance. The focus is on Canadian public companies listed on the S&P/TSX Composite
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Ryu, Haeyoung, and Soo-Joon Chae. "Family Firms, Chaebol Affiliations, and Corporate Social Responsibility." Sustainability 13, no. 6 (2021): 3016. http://dx.doi.org/10.3390/su13063016.

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This study analyzes the corporate social responsibility (CSR) activities of family-owned firms by investigating public companies in Korea. By nature of their governance structures, which are aligned with the interests of their shareholders and management, family firms are managed from a long-term perspective based on a sense of ownership. While CSR implementation entails investment costs, it ultimately increases firm value by enhancing the firm’s reputation and brand image. As such, family firms are expected to be more active than non-family firms regarding CSR investments. We conducted an emp
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Lamb, Nai Hua, Frank Butler, and Philip Roundy. "Family firms and corporate social responsibility: exploring “concerns”." Journal of Strategy and Management 10, no. 4 (2017): 469–87. http://dx.doi.org/10.1108/jsma-02-2016-0010.

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Purpose Scholars are devoting increasing attention to understanding a specific type of strategic initiative in family firms: corporate social responsibility (CSR). Prior studies have focused on the strengths of family firms’ CSR performance. However, to more fully understand family firms and their engagement in CSR, a granular approach is needed that teases apart the strengths and concerns of CSR performance and examines the specific dimensions that comprise CSR performance. Thus, the purpose of this paper is to theorize about six negative (i.e. concern-oriented) dimensions of family firms’ CS
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Guo, Chan. "The Impact of Management Succession on Corporate Social Responsibility of Chinese Family Firms: The Moderating Effects of Managerial Economic Motivations." Sustainability 14, no. 24 (2022): 16626. http://dx.doi.org/10.3390/su142416626.

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Because the establishment of private enterprises has been allowed by the Chinese government since the 1980s, management successions have occurred in a large number of Chinese family firms in recent years. Grounded in upper echelons theory and considering the generational differences between founders and successors, it is expected that the initiation of a within-family succession will lead to significant changes in firms’ CSR strategies. Applying the difference-in-difference method, the results suggest that family firms having initiated successions have better CSR performance relative to those
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Brahem, Emna, Florence Depoers, and Faten Lakhal. "Family Control and Corporate Social Responsibility: The Moderating Effect of the Board of Directors." Management international 25, no. 2 (2021): 218–38. http://dx.doi.org/10.7202/1077793ar.

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This paper examines the effect of family control on corporate social responsibility (CSR) in French-listed companies. Based on quantile regressions, our results show that family identity and involvement in capital and management positively influence CSR performance, particularly for low-CSR firms. These findings support the socio-emotional perspective of family firms. However, families with excess control engage less in CSR activities for expropriation purposes. Additional analysis shows that board size and gender diversity attenuate the negative effect of excess family control on CSR performa
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Elbaz, Jamal, and Issam Laguir. "Family Businesses And Corporate Social Responsibility (CSR) Orientation: A Study Of Moroccan Family Firms." Journal of Applied Business Research (JABR) 30, no. 3 (2014): 671. http://dx.doi.org/10.19030/jabr.v30i3.8552.

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<p>Several researchers have reported that family firms tend to show a CSR orientation in their activities which might increase their performance (Chrisman et al., 2005; O'Boyle et al., 2010).</p> <p>In Morocco, many studies have focused on the integration of CSR principles into businesses without highlighting the impact of family structure on the adoption of CSR. Therefore, the objective of this study was to determine whether the family structure of Moroccan companies influences CSR adoption and how it affects financial performance. We used a framework combining stakeholder t
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Lamb, Nai H., and Frank C. Butler. "The Influence of Family Firms and Institutional Owners on Corporate Social Responsibility Performance." Business & Society 57, no. 7 (2016): 1374–406. http://dx.doi.org/10.1177/0007650316648443.

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Research on corporate social responsibility (CSR) has traditionally focused on managerial discretion and stakeholders’ influence. This study extends current research by addressing the effect of family firms and institutional owners on CSR performance, namely, CSR strengths and concerns. Based on stewardship theory and the socioemotional wealth perspective, we propose that family firms are more likely to value CSR performance. Next, drawing from multiple agency theory, we predict that institutional owners, unlike family owners, will influence a firm’s CSR performance differently. We tested our
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Biswas, Pallab K., Helen Roberts, and Rosalind H. Whiting. "The impact of family vs non-family governance contingencies on CSR reporting in Bangladesh." Management Decision 57, no. 10 (2019): 2758–81. http://dx.doi.org/10.1108/md-11-2017-1072.

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Purpose Based on the socioemotional wealth (SEW) perspective and agency theory, the purpose of this paper is to examine how the introduction of the 2006 Corporate Governance (CG) Guidelines and family governance affected the level of the corporate social responsibility (CSR) reporting of non-financial companies in Bangladesh. Design/methodology/approach The authors use multivariate regression to analyse 2,637 firm-level annual observations, from 1996 to 2011 annual reports of Bangladeshi publicly listed non-financial-sector companies, to investigate how firm-level CG quality affects CSR disclo
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Dissertations / Theses on the topic "CSR. Family firms. Frauds"

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Ciaburri, Mirella. "Behaviour of firms: virtues and vices: from CSR to financial statements frauds." Doctoral thesis, Luiss Guido Carli, 2017. http://hdl.handle.net/11385/201141.

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Are family firms and non family firms different in approaching CSR? An integrated framework about why and how family firms engage in CSR. CSR reporting and ownership structure: evidence from italian listed companies. Financial statements fraud: does their intensity have a connection with earnings management? Business planning in biobanking: how to implement a tool for sustainability.
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Ahunov, Husanboy, and Andreas Eriksson. "Sustainability Reporting by Swedish Family Firms : A Panel Data Analysis." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-387514.

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Introduction - Sustainability reporting is becoming more and more important for businesses all around the world. Extant empirical literature investigating the relationship between family status and sustainability reporting provides inconclusive results. No previous studies investigated this association in the Swedish setting. Purpose - The purpose of this study is to investigate how family control and influence affects sustainability reporting behavior of Swedish listed firms. Theoretical framework – Sustainability disclosures are considered as effective means for companies to communicate with
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Suzanne, Nzazi, and Odh Martin. "Företags samhällsansvar : I små och medelstora svenska familjeföretag." Thesis, Högskolan i Skövde, Institutionen för handel och företagande, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-11208.

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Bakgrund: Företag har en stark påverkan på globala samhällsbeteenden och attityder. Ett företags ekonomiska styrkor och de val företaget gör har en stor inverkan på arbetsförhållanden, miljö, ekonomi och samhällen de verkar inom. Följaktligen är företagens sociala ansvar ett viktigt inslag i den sociala och miljömässiga utvecklingen. I och med att familjeföretag är den mest dominerande företagsformen i världen blir deras insatser betydelsefulla för miljön och samhället. Forskningsfråga: Varför väljer små respektive medelstora svenska familjeföretag att arbeta med CSR?   Syfte: Syftet med denna
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Milonas, Kristoffer. "Essays in Empirical Finance." Doctoral thesis, Handelshögskolan i Stockholm, Institutionen för Finansiell ekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hhs:diva-2324.

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This thesis contains three self-contained chapters, covering different subjects but using similar methods: The Effect of Foreclosure Laws on Securitization: Evidence from U.S. States shows that mortgage loans are less likely to be securitized in states with costlier foreclosure procedures. I interpret this in light of prior literature showing a higher foreclosure risk for securitized loans, due to unwillingness to renegotiate by the agents working on behalf of investors. Moreover, the magnitude of the effect increases for loans with higher risk of default, and disappears for loans where state
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Chao, Yu-Shan, and 趙余珊. "Do The CSR Family Firms Have Less Effective Tax Rates?" Thesis, 2015. http://ndltd.ncl.edu.tw/handle/69100301322294872956.

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碩士<br>國立東華大學<br>會計與財務碩士學位學程<br>103<br>This study examine the association between the CSR family firm and tax avoidance by using three effective tax rates. The sample is based on Taiwan corporations from 2011 to 2013. First, this research uses the family firms defined by TEJ to examine whether the family firms and non-family firms have different tax avoidance behavior, and result does not find the difference between them. Following this research examined the association between family firms and CSR, and we find that family firms are more CSR than non-family firms; this study further finds famil
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Huang, Li-Ting, and 黃俐婷. "The Association between Corporate Social Performance and Family Firms: Evidences from the CSR Rating Agency." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/ff2w3m.

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碩士<br>國立東華大學<br>會計與財務碩士學位學程<br>102<br>Family-controlled firms are important forces in the development of Taiwan's economic growth, and their unique shareholder ownership structure affects their operating performance. This study examines the relationship between family-controlled firms and the corporate social performance (CSP). The sample selected from Taiwan listed companies rated by CSRHUB. Empirical results show that: first, family-controlled firms show poor CSP relative to non family-controlled firms. Second, family-controlled firms have lower grades in each four dimensions of CSP ─ commun
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Kashmiri, Saim. "When business is in the blood : essays on the link between family ownership, strategic behavior and firm performance." Thesis, 2012. http://hdl.handle.net/2152/ETD-UT-2012-05-5003.

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Family firms play a significant role in the U.S. economy, making up about 35 percent of S&P 500 or Fortune 500 companies and contributing about 65 percent to the U.S. GDP. This research explores differences in strategic behavior and firm performance between family firms and non-family firms, and further explores whether family firms such as Dell Inc. that use their founding family’s name as part of their firm name (termed family-named firms, or FN firms) behave and perform any differently versus family firms such as Gap Inc. whose firm name does not include their family’s name (termed non-fami
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Book chapters on the topic "CSR. Family firms. Frauds"

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Guajardo, Salvador S., Aurora Correa-Flores, Barbara I. Mojarro-Durán, and Alfonso Ernesto Benito Fraile. "CSR Initiatives of Family Firms." In Handbook of Research on Entrepreneurial Leadership and Competitive Strategy in Family Business. IGI Global, 2019. http://dx.doi.org/10.4018/978-1-5225-8012-6.ch008.

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This chapter studies the corporate social responsibility (CSR) initiatives of the leading Mexican business groups. Investigating in family firms is essential because they represent the world's most predominant form of organization. One way in which family firms organize their economic activity and structure are business groups. Mexican family firms conform to business groups within the same family. The purpose of this chapter is to inquiry the corporate social initiatives emanating from the main Mexican business groups. Through quantitative and qualitative exploratory research, findings show t
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Guajardo, Salvador S., Aurora Correa-Flores, Barbara I. Mojarro-Durán, and Alfonso Ernesto Benito Fraile. "CSR Initiatives of Family Firms." In Research Anthology on Developing Socially Responsible Businesses. IGI Global, 2022. http://dx.doi.org/10.4018/978-1-6684-5590-6.ch064.

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This chapter studies the corporate social responsibility (CSR) initiatives of the leading Mexican business groups. Investigating in family firms is essential because they represent the world's most predominant form of organization. One way in which family firms organize their economic activity and structure are business groups. Mexican family firms conform to business groups within the same family. The purpose of this chapter is to inquiry the corporate social initiatives emanating from the main Mexican business groups. Through quantitative and qualitative exploratory research, findings show t
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Brunninge, Olof, Markus Plate, and Marcela Ramirez-Pasillas. "Family Business Social Responsibility: Is CSR Different in Family Firms?" In Research on Emotion in Organizations. Emerald Publishing Limited, 2020. http://dx.doi.org/10.1108/s1746-979120200000016017.

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Scalzo, Germán, and Héctor X. Ramírez-Pérez. "Virtue Ethics: A Contribution to Family Firms." In Strategy, Power and CSR: Practices and Challenges in Organizational Management. Emerald Publishing Limited, 2020. http://dx.doi.org/10.1108/978-1-83867-973-620201015.

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Mari, Carlo, and Olimpia Meglio. "Responsibility and Sustainability Choices in the Animal Feed Industry." In Research Anthology on Strategies for Maintaining Successful Family Firms. IGI Global, 2022. http://dx.doi.org/10.4018/978-1-6684-3550-2.ch033.

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The conventional discourse on corporate social responsibility (CSR) focuses on big companies and tends to neglect small, medium, and family firms. However, scholars state that simply scaling down CSR theories does not capture the variations in CSR choices across companies and contexts. The authors remedy this state of affairs by investigating an Italian family firm in the animal feed industry in light of an integrative framework that combines institutional- and company-level factors explaining the variations in CSR choices. The findings highlight how the company under investigation is committe
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"Corporate Governance in Family Firms: A Comparison between Italy and Turkey." In Global Perspectives on Corporate Governance and CSR. Routledge, 2016. http://dx.doi.org/10.4324/9781315584959-16.

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Arzubiaga, Unai, Julen Castillo-Apraiz, and Jesús Manuel Palma-Ruiz. "Competitive Advantage Development in Family Firms by Transforming Entrepreneurial Orientation Into CSR." In Research Anthology on Developing Socially Responsible Businesses. IGI Global, 2022. http://dx.doi.org/10.4018/978-1-6684-5590-6.ch026.

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The importance of family firms (FF) for industrialized and developing countries is vindicated due to their capacity to create employment, the considerable contribution to the gross domestic product (GDP), and their particular ability to create wealth. Entrepreneurial orientation (EO) and corporate social responsibility (CSR) are among the topics that have lately aroused the interest of FF related research. EO is considered a significant issue for firms´ survival and growth as it may help businesses to develop competitive advantage and lead to better performance. This chapter aims to shed light
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Elicegui-Reyes, José Ignacio, Jesús Barrena-Martínez, and Pedro M. Romero-Fernández. "Emotional Capital and Sustainability in Family Businesses." In CSR 2.0 and the New Era of Corporate Citizenship. IGI Global, 2017. http://dx.doi.org/10.4018/978-1-5225-1842-6.ch012.

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Currently, family businesses are facing huge competition and economic difficulties aggravated further by the present crisis in which companies are immersed. Additionally, the lack of a specialized human resource management function in these kinds of firms makes an efficient process of generational change difficult, which represents a major challenge for the sustainability of these organizations. The links between family and their emotional ties are, in this regard, an important aspect to consider in human resource management. This chapter examines, in theoretical terms, how emotional capital c
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Atristain-Suárez, Connie, and Santiago García-Álvarez. "Narrative and Family Business Firms: A Discourse Framework Toward Continuity and Competitiveness." In Strategy, Power and CSR: Practices and Challenges in Organizational Management. Emerald Publishing Limited, 2020. http://dx.doi.org/10.1108/978-1-83867-973-620201005.

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Arzubiaga, Unai, Julen Castillo-Apraiz, and Jesús Manuel Palma-Ruiz. "Competitive Advantage Development in Family Firms by Transforming Entrepreneurial Orientation Into CSR." In Handbook of Research on Entrepreneurial Leadership and Competitive Strategy in Family Business. IGI Global, 2019. http://dx.doi.org/10.4018/978-1-5225-8012-6.ch006.

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Conference papers on the topic "CSR. Family firms. Frauds"

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Arduino, Francesca Romana. "Do institutional investors promote sustainability in family business? Evidence from Italian listed firms." In New outlooks for the scholarly research in corporate governance. Virtus Interpress, 2023. http://dx.doi.org/10.22495/nosrcgp13.

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The aim of this study is to investigate the role of institutional investors in promoting sustainability in family firms, measured in terms of corporate sustainability performance (CSP) and sustainability disclosure. Due to societal pressure, firms have started to engage more in pursuing sustainable practices and embracing sustainability tenets, and from a governance perspective, they have begun to make changes and adapt their governance structures. The demand for sustainable corporate governance and CSR-oriented initiatives is particularly relevant for family firms, considered to be more long-
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