Suchergebnisse

AbstractManuscript TypeEmpiricalResearch Question/IssueHow does corporate governance affect a manager's intention to promote corporate social responsibility (CSR)? Is the relationship between financial transparency and CSR activities affected by the business group affiliation and ownership structure of firms?Research Findings/InsightsCSR ratings are negatively correlated with the level of earnings management when all firms are considered. However, the relationship is weaker for chaebol firms and firms with highly concentrated ownership, which suggests that CSR practices can be abusively used by those firms to conceal their poor earnings quality. The adverse use of CSR is discouraged if the fraction of shares owned by institutional investors is high. However, no evidence is found for a similar moderating effect for foreign investors.Theoretical/Academic ImplicationsThis study suggests that the business group affiliation and the ownership structure of a firm are important factors in determining the managerial incentives to engage in CSR, which can explain the mixed results reported in previous research. In addition, the possibility of a simultaneous relationship between CSR and other key firm characteristics, such as earnings quality, should be considered when conducting research on CSR.Practitioner/Policy ImplicationsThis study provides the insight to investors and other stakeholders that the managerial incentives behind CSR activities can differ depending on a firm's characteristics. Care must be taken when assessing the CSR activities, in particular, of firms with weak corporate governance. For policy makers, it is important to ensure that CSR‐related disclosures by firms are based on actual plans and are not intended to deceive stakeholders, especially when the firms are not actively monitored by external shareholders.

AbstractThis article focuses on gendered discourses in integration policy and the problems immigrants pose in the reproduction of inequalities in a number of European countries. There has been little consideration of how gender categories operate in relation to broader political discourses around the construction of 'us' and 'them' and the constitution of national social and political communities and identities. Yet gender issues have become significant in the backlash against multiculturalism and gender and sexual relations have moved to the centre of debates about the necessity to enforce integration, if not assimilation. The first section outlines recent developments in the immigration‐integration nexus in different European states. The second section draws out some of the reasons for the focus on family migration and spouses who are seen as the main importers of the 'backward' practices and with 'doubtful' parenting practices for future generations of citizens. The third section tackles the shift of current debates about integration of migrant women from the periphery, where they were largely invisible or mere appendages of men, to the centre, where they have acquired in the process a heightened, though not necessarily positive, visibility. Too often, representations of migrant women are based on a homogenised image of uneducated and backward migrants as victims of patriarchal cultures, legitimizing in this way the use of immigration controls to reduce the numbers entering and to tackle broader social issues, as has clearly been the case with forced marriages. Furthermore, the more discourses focus on Muslim women and Islam as inimical to European societies, the more the debate becomes culturalised and marginalises the socio‐economic dimension of integration and the structural inequalities migrants face. Thus pre‐entry tests may have less to do with integration than with a desire to reduce the flow of marriage migrants or to raise their human capital.