Suchergebnisse

In this study, we examine whether financial reporting quality improves corporate social responsibility (CSR) decisions. By using a sample of 3,502 observations from 18 countries, our findings show that financial reporting quality is positively (negatively) associated with CSR activities for firms that are more prone to under-invest (over-invest) in CSR. These results suggest that financial reporting quality mitigates managerial discretion in CSR activities and leads to an improvement in CSR decisions. Further, we decompose CSR into environmental and social dimensions and find that the effects of financial report quality on CSR initiatives are more pronounced for firms with a tendency to under-invest in environmental CSR.

Drawing upon human capital theory, we empirically tested the relationships among human capital management, employees' value and uniqueness, and organizational competitiveness. To do this, we adopted a quantitative approach via multiple regression analysis with 183 participants from
Taiwan and Mainland China. Results showed that human capital development and deployment were positively associated with both value and uniqueness of employees in Taiwan and also in Mainland China. This indicated that development and deployment practices, such as training and job design, were
conducive to increasing employees' value and uniqueness. In addition, the positive relationship between human capital and employees' value that was observed in a Mainland Chinese context was not observed in Taiwan, which indicates that contextual differences affected methods of attracting
talented employees. We found it surprising that in neither Taiwan nor Mainland China were organizations capable of retaining unique employees. Practical and theoretical implications of our findings are discussed.

In this study we combined the organizational behavior literature with international human resource management theory to investigate expatriates in the context of the interrelationship of the Big Five personality traits, cultural intelligence, cross-cultural adjustment, and entrepreneurship.
We used a data sample of 230 individuals to empirically confirm that expatriates' personality, cultural intelligence, and cross-cultural adjustment are key factors in successful expatriate entrepreneurship in a cross-cultural context. Our results provide a deeper understanding of the antecedents
of entrepreneurship that affect expatriates' entrepreneurial performance in an overseas posting.