Corporate Social and Financial Performance: Empirical Evidence from American Companies

The objective of this study is to address the issue of the relationship between corporate social and financial performance by moderating company size and financial leverage.with the use of type of industry as control variable. The Corporate social performance (CSP/CSR) is measured using seven item developed initially by Michael Jantzi Research Associate, Inc and used by Mahoney and Robert (2007). To attaint main research objective, the measure of CSP composite is used. Furthermore, company size, financial leverage, and type ofindustry are measured by total asset, degree of intermal and external source to finance the company’s assets, and dummy variable (0 for non manufacture and 1 for manufacture), respectively. A moderated multiple regression model is used in the present study. Four models are developed in the study basedon the theory of slack resiurce and good management. The result of the present study is that corporate social performance (CSP/CSR) has no effect on corporate financial performance (CFP) under slack resource and good management theory it is also shown that only financial leverage could moderate the interaction between CSP/CSR and financial performance (CSP). However, based on the overall analysis, it may be reasonable to come to conclusion that the relationship between CSP and financial performance is spurious as Orlitzki (2000) concluded. Key Words: Corporate social performance, corporate social responsibility, financial performance, good management theory, stakeholder, and slack resource theory

Corporate Social Performance of Indonesian State-Owned and Private Companies

The objectives of this study are to analyze the difference of corporate social performance between State-owned and private companies in Indonesia, and also to analyze the correlation between the corporate social performance (CSP) and the corporate financial performance by using company size, and institutional ownership as control variables. The population of this study is Indonesian state owned and private companies in the year of 2001-2004. Purposive sampling was used in this study, and final samples are 461 companies. The CSP or CSR (Corporate social responsibility) score is measured by content analysis of corporate annual report using seven item developed by Michael Research Jantzi Research Associate, Inc. The data is tested by independent t-test to determine the mean difference and by using partial correlation test to know the correlation between the corporate social performance and financial performance. The results of this study are that there is no significant difference mean of corporate social performance between state-owned and private owned companies in Indonesia. In addition, the correlation test indicates that there is no association between corporation social performance and financial performance both in SOCs and POCs

Customer Cybersecurity and Supplier Cost Management Strategy

In this paper, we explore the spillover effect of customer firms’ data breaches on their upstream supplier firms’ cost management strategies, proxied by cost stickiness. Our primary analyses suggest that data breaches suffered by customer firms are associated with a decrease in cost stickiness among supplier firms. Furthermore, the reductions in supplier cost stickiness are stronger if suppliers are managed by CEOs from national cultural groups with high uncertainty avoidance, low long-term orientations, and/or low individualism. In sum, the findings contribute to both Information Systems (IS) and Operations Management (OM) disciplines in terms of data breach, cost management strategy, and the role of national culture in OM. In particular, the findings can facilitate the management and regulation of data breaches for managers and regulators

Conflict, food insecurity, and globalization:

"We explore how globalization, broadly conceived to include international humanrights norms, humanitarianism, and alternative trade, might influence peaceful and foodsecure outlooks and outcomes. The paper draws on our previous work on conflict as a cause and effect of hunger and also looks at agricultural exports as war commodities. We review studies on the relationships between (1) conflict and food insecurity, (2) conflict and globalization, and (3) globalization and food insecurity. Next, we analyze countrylevel, historical contexts where export crops, such as coffee and cotton, have been implicated in triggering and perpetuating conflict. These cases suggest that it is not export cropping per se, but production and trade structures and food and financial policy contexts that determine peaceful or belligerent outcomes. Export cropping appears to contribute to conflict when fluctuating prices destabilize household and national incomes and when revenues fund hostilities. Also, in these scenarios, governments have not taken steps to progressively realize the right to adequate food or to reduce hunger and poverty. We conclude by exploring implications for agricultural development, trade, and human rights policies." Authors' AbstractHunger, Conflict, war, Globalization, Crops, exports, coffee, Cotton, Human rights, Right to food, Fair trade,

Surfacing ERP exploitation risks through a risk ontology

Purpose – The purpose of this paper is to develop a risk identification checklist for facilitating user companies to surface, organise and manage potential risks associated with the post-adoption of Enterprise Resource Planning (ERP) systems. Design/methodology/approach – A desktop study, based on the process of a critical literature review, was conducted by the researchers. The critical review focused on IS and business research papers, books, case studies and theoretical articles, etc. Findings – By systematically and critically analysing and synthesising the literature reviewed, the researchers identified and proposed a total of 40 ERP post-implementation risks related to diverse operational, analytical, organisation-wide and technical aspects. A risk ontology was subsequently established to highlight these ERP risks, as well as to present their potential causal relationships. Research limitations/implications – For researchers, the established ERP risk ontology represents a starting point for further research, and provides early insights into a research field that will become increasingly important as more and more companies progress from implementation to exploitation of ERPs. Practical implications – For practitioners, the risk ontology is an important tool and checklist to support risk identification, prevention, management and control, as well as to facilitate strategic planning and decision making. Originality/value – There is a scarcity of studies focusing on ERP post-implementation in contrast with an over abundance of studies focusing on system implementation and project management aspects. This paper aims to fill this significant research gap by presenting a risk ontology of ERP post-adoption. It represents a first attempt in producing a comprehensive model in its area. No other such models could be found from the literature reviewed

INFORMATION SECURITY RISK AND BOUNDARY CHANGING BEHAVIOR

The escalating information security threats and their impacts have made firms pay careful attention to potential risks they face and the actions they can take to mitigate such risks. We explore if and how the information security risk perceptions of firms shape their boundary-changing behaviors. We argue that organizations have risk transfer, risk avoidance, risk reduction, risk acceptance options, and combine these options in their attempts to reduce the perceived effects of information security risks. Organizations through risk transfer could transfer some effects of information security risks to third parties, while boundary changing behaviors could alter the potential vulnerabilities of a firm, and hence decisions to alter firm boundaries are likely to be shaped by risk perceptions. By fine-tuning 11 state-of-the-art NLP models with causal extraction, we find that organizations’ information security risk perception is positively associated with their information security risk transfer behavior, and less-risky boundary changing actions

What Difference Does ADR Make? Comparison of ADR and Trial Outcomes in Small Claims Court

This study compares the experience of small claims litigants who use alternative dispute resolution (“ADR”) to those who proceeded to trial without ADR. ADR had significant immediate and long-term benefits, including improved party attitudes toward and relationship with each other, greater sense of empowerment and voice, increases in parties taking responsibility for the dispute, and increases in party satisfaction with the judiciary. Cases that settled in ADR also were less likely to return to court for an enforcement action within the next year

Does organizational performance affect employee turnover? A re‐examination of the turnover–performance relationship

A common problem with using organizational performance as the dependent variable is the ignoring of feedback effect. The current conceptualization of the turnover–performance relationship is mostly unidirectional, focusing on how turnover affects organizational performance. Only a few scholars have investigated the possible reverse relationship between turnover and performance. Aiming to further the research on the feedback effect of organizational performance, this study employed cross‐lagged structural equation models that are especially suitable for modelling the possible reverse relationships between variables. Data were collected from public elementary and middle schools in New York City over a three‐year period. The results consistently show that organizational performance was negatively related to subsequent employee turnover. This research contributes to the development of a more valid and comprehensive understanding of the relationship between employee turnover and organizational performance.Peer Reviewedhttps://deepblue.lib.umich.edu/bitstream/2027.42/154640/1/padm12648_am.pdfhttps://deepblue.lib.umich.edu/bitstream/2027.42/154640/2/padm12648.pd