Using a large U.S. dataset on insider purchases and variations in the social capital of U.S. counties, we find that the intensity (profitability) of insider trading is positively (negatively) associated with social capital. These results are more pronounced when we restrict our sample to include only opportunistic (rather than routine) insider purchases. Our results indicate that insiders affiliated with firms headquartered in counties with high levels of social capital are relatively more likely to foster market information efficiency by making additional insider purchases. However, they are less likely than those affiliated with firms outside such counties to time the market to increase the profitability of their insider purchases. Furthermore, we address endogeneity issues and establish that these relationships are causal by applying an instrumental variable approach. Finally, we show that the main driver of the positive (negative) relationship between the intensity (profitability) of insider purchases and social capital is the density of social networks (the strength of civic norms).
{"title":"Social Capital and Insider Trading","authors":"Xu Mi, Ronghong Huang, Kelvin Jui Keng Tan","doi":"10.2139/ssrn.3881867","DOIUrl":"https://doi.org/10.2139/ssrn.3881867","url":null,"abstract":"Using a large U.S. dataset on insider purchases and variations in the social capital of U.S. counties, we find that the intensity (profitability) of insider trading is positively (negatively) associated with social capital. These results are more pronounced when we restrict our sample to include only opportunistic (rather than routine) insider purchases. Our results indicate that insiders affiliated with firms headquartered in counties with high levels of social capital are relatively more likely to foster market information efficiency by making additional insider purchases. However, they are less likely than those affiliated with firms outside such counties to time the market to increase the profitability of their insider purchases. Furthermore, we address endogeneity issues and establish that these relationships are causal by applying an instrumental variable approach. Finally, we show that the main driver of the positive (negative) relationship between the intensity (profitability) of insider purchases and social capital is the density of social networks (the strength of civic norms).","PeriodicalId":7317,"journal":{"name":"Accounting","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48183160","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
We examine whether economic policy uncertainty (EPU) encourages managers to issue voluntary disclosures to facilitate learning from stock prices regarding investment decisions. We find that EPU is positively associated with subsequent capital expenditure (capex) forecast issuance. Consistent with a learning channel, we find that this relation is pronounced when potential investments are irreversible, when managers are less informed regarding potential policy changes, and in the presence of politically-connected institutional ownership in the firm’s equity. We also find our results are robust to addressing omitted variable bias when using the 2016 presidential election and the 2018-19 U.S.–China trade dispute as shocks to specific sources of policy uncertainty. Further consistent with managers learning from price reactions, we find that realized capital expenditures are significantly adjusted in the direction of market reactions to capex forecasts, particularly during periods of elevated EPU, and that these market-related capital expenditure adjustments are positively associated with future firm performance. Finally, we provide evidence that the effect of EPU on capex forecasts appears distinct from an information asymmetry channel through which prior studies link voluntary disclosures to policy uncertainty. Overall, we document managerial learning as a novel voluntary disclosure incentive in response to policy uncertainty.
{"title":"Do Managers Voluntarily Disclose to Guide Themselves Through Policy Uncertainty? A Managerial Learning Perspective","authors":"Zackery Fox, Jaewoo Kim, B. Schonberger","doi":"10.2139/ssrn.3880710","DOIUrl":"https://doi.org/10.2139/ssrn.3880710","url":null,"abstract":"We examine whether economic policy uncertainty (EPU) encourages managers to issue voluntary disclosures to facilitate learning from stock prices regarding investment decisions. We find that EPU is positively associated with subsequent capital expenditure (capex) forecast issuance. Consistent with a learning channel, we find that this relation is pronounced when potential investments are irreversible, when managers are less informed regarding potential policy changes, and in the presence of politically-connected institutional ownership in the firm’s equity. We also find our results are robust to addressing omitted variable bias when using the 2016 presidential election and the 2018-19 U.S.–China trade dispute as shocks to specific sources of policy uncertainty. Further consistent with managers learning from price reactions, we find that realized capital expenditures are significantly adjusted in the direction of market reactions to capex forecasts, particularly during periods of elevated EPU, and that these market-related capital expenditure adjustments are positively associated with future firm performance. Finally, we provide evidence that the effect of EPU on capex forecasts appears distinct from an information asymmetry channel through which prior studies link voluntary disclosures to policy uncertainty. Overall, we document managerial learning as a novel voluntary disclosure incentive in response to policy uncertainty.","PeriodicalId":7317,"journal":{"name":"Accounting","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41552910","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-07-01DOI: 10.1108/JFRA-10-2020-0306
Peterson K. Ozili
Purpose This paper aims to examine whether African banks audited by a Big 4 auditor use loan loss provisions (LLPs) for earnings management purposes before, during and after the global financial crisis. It focuses on income smoothing as a type of earnings management. Design/methodology/approach The study analyzed banks in 21 African countries from 2002 to 2014. The estimation techniques used are the fixed effect regression technique, descriptive statistic and Pearson correlation statistic. The model used in the study expresses LLPs as a function of its discretionary and non-discretionary determinants. Findings African banks audited by Big 4 auditors use LLPs to smooth income and the incentive to smooth income is greater during an economic downturn or recession. Also, African banks audited by a Big 4 auditor use income smoothing to lower high earnings during the financial crisis and in the pre-financial crisis period but not in the post-financial crisis period. Originality/value The literature shows that the presence of Big 4 auditors improves earnings quality. The direct impact of Big 4 auditors on earnings management in African banks has received little attention in the literature, and the impact of audit quality on bank earnings smoothing particularly in Africa is yet to be known.
{"title":"Big 4 Auditors, Bank Earnings Management and Financial Crisis in Africa","authors":"Peterson K. Ozili","doi":"10.1108/JFRA-10-2020-0306","DOIUrl":"https://doi.org/10.1108/JFRA-10-2020-0306","url":null,"abstract":"\u0000Purpose\u0000This paper aims to examine whether African banks audited by a Big 4 auditor use loan loss provisions (LLPs) for earnings management purposes before, during and after the global financial crisis. It focuses on income smoothing as a type of earnings management.\u0000\u0000\u0000Design/methodology/approach\u0000The study analyzed banks in 21 African countries from 2002 to 2014. The estimation techniques used are the fixed effect regression technique, descriptive statistic and Pearson correlation statistic. The model used in the study expresses LLPs as a function of its discretionary and non-discretionary determinants.\u0000\u0000\u0000Findings\u0000African banks audited by Big 4 auditors use LLPs to smooth income and the incentive to smooth income is greater during an economic downturn or recession. Also, African banks audited by a Big 4 auditor use income smoothing to lower high earnings during the financial crisis and in the pre-financial crisis period but not in the post-financial crisis period.\u0000\u0000\u0000Originality/value\u0000The literature shows that the presence of Big 4 auditors improves earnings quality. The direct impact of Big 4 auditors on earnings management in African banks has received little attention in the literature, and the impact of audit quality on bank earnings smoothing particularly in Africa is yet to be known.\u0000","PeriodicalId":7317,"journal":{"name":"Accounting","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44718791","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
We explore how employee representatives on corporate boards influence the extent and the quality of employee related disclosures in light of the recent EU Directive (2014/95) on Non-Financial Reporting (NFR). Using a sample of Swedish firms listed at the Stockholm Stock Exchange, we examine the level and the quality of employee related information before and after the Directive, and compare firms with and without employee representatives. Our results point to higher quality disclosures on employee related matters in firms with employee representatives in general. The results on the effect of the new regulatory requirement indicate that the overall quality of disclosures increases after the regulation, but this increase is only found in firms without employee representatives. We also document that employee related disclosures are more concrete and less uncertain in firms with employee representatives, although the level of uncertainty has increased after the implementation of the Directive. These findings suggest that the regulation contributes to a better quality of employee reporting, when there is a lack of substituting governance mechanisms.
{"title":"Employee representatives, employee related disclosures, and the implementation of the Non-Financial Reporting Directive","authors":"Conny Overland, Svetlana Sabelfeld, Niuosha Samani","doi":"10.2139/ssrn.3916035","DOIUrl":"https://doi.org/10.2139/ssrn.3916035","url":null,"abstract":"We explore how employee representatives on corporate boards influence the extent and the quality of employee related disclosures in light of the recent EU Directive (2014/95) on Non-Financial Reporting (NFR). Using a sample of Swedish firms listed at the Stockholm Stock Exchange, we examine the level and the quality of employee related information before and after the Directive, and compare firms with and without employee representatives. Our results point to higher quality disclosures on employee related matters in firms with employee representatives in general. The results on the effect of the new regulatory requirement indicate that the overall quality of disclosures increases after the regulation, but this increase is only found in firms without employee representatives. We also document that employee related disclosures are more concrete and less uncertain in firms with employee representatives, although the level of uncertainty has increased after the implementation of the Directive. These findings suggest that the regulation contributes to a better quality of employee reporting, when there is a lack of substituting governance mechanisms.","PeriodicalId":7317,"journal":{"name":"Accounting","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42976953","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
We examine the effect of the common ownership relation between brokerage houses and the firms covered by their analysts (referred to as co-owned brokerage houses, co-owned firms, and connected analysts, respectively) on analyst forecast performance. Common ownership can help the connected analysts to have better access to co-owned firms, leading to higher quality analyst research. However, common owners have incentives for higher valuation for the co-owned firms, and thus can exert pressure on the connected analysts to issue optimistically biased research reports for these firms. We find that common ownership improves analyst forecast accuracy. This result is robust to a difference-in-differences design that exploits exogenous shocks to common ownership. The effects vary systematically with the quality of alternative sources of information that analysts can access for the co-owned firms. Overall, our paper contributes to the literature by documenting that common ownership can facilitate information communication.
{"title":"Common Ownership and Analyst Forecasts","authors":"Q. Cheng, S. Luo, Jinping Zhang","doi":"10.2139/ssrn.3872421","DOIUrl":"https://doi.org/10.2139/ssrn.3872421","url":null,"abstract":"We examine the effect of the common ownership relation between brokerage houses and the firms covered by their analysts (referred to as co-owned brokerage houses, co-owned firms, and connected analysts, respectively) on analyst forecast performance. Common ownership can help the connected analysts to have better access to co-owned firms, leading to higher quality analyst research. However, common owners have incentives for higher valuation for the co-owned firms, and thus can exert pressure on the connected analysts to issue optimistically biased research reports for these firms. We find that common ownership improves analyst forecast accuracy. This result is robust to a difference-in-differences design that exploits exogenous shocks to common ownership. The effects vary systematically with the quality of alternative sources of information that analysts can access for the co-owned firms. Overall, our paper contributes to the literature by documenting that common ownership can facilitate information communication.","PeriodicalId":7317,"journal":{"name":"Accounting","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48481344","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Patrick Akanpaaba, Ahmed Agyapong, H. Mensah, S. Akomea
The purpose of this study is to explore the mechanisms and boundary conditions that will enhance the effective transformation of the market orientation (MO) of the firm into firm market performance (PERF). We examined how MO influences PERF directly and indirectly through the new product development capability (NPDC) of the firm. We also examined the indirect conditional effect of social capital (SC) on the MO-PERF relationship through NPDC of the firm. Data from 313 managers and owners of small and medium enterprises (SMEs) in Ghana was used for the study. Data was analyzed using the conditional process analysis software, PROCESS in SPSS 23.0. Findings indicate that MO has a significant influence on PERF. Further, NPDC partially mediates the relationship between MO and PERF. We also found the indirect relationship between MO and PERF to be declining at higher levels of SC. We discussed the implication of the study’s findings for theory and practice.
{"title":"Does Market Orientation Lead to Firm Performance? Exploring the Mechanisms and Boundary Conditions","authors":"Patrick Akanpaaba, Ahmed Agyapong, H. Mensah, S. Akomea","doi":"10.2139/ssrn.3892136","DOIUrl":"https://doi.org/10.2139/ssrn.3892136","url":null,"abstract":"The purpose of this study is to explore the mechanisms and boundary conditions that will enhance the effective transformation of the market orientation (MO) of the firm into firm market performance (PERF). We examined how MO influences PERF directly and indirectly through the new product development capability (NPDC) of the firm. We also examined the indirect conditional effect of social capital (SC) on the MO-PERF relationship through NPDC of the firm. Data from 313 managers and owners of small and medium enterprises (SMEs) in Ghana was used for the study. Data was analyzed using the conditional process analysis software, PROCESS in SPSS 23.0. Findings indicate that MO has a significant influence on PERF. Further, NPDC partially mediates the relationship between MO and PERF. We also found the indirect relationship between MO and PERF to be declining at higher levels of SC. We discussed the implication of the study’s findings for theory and practice.","PeriodicalId":7317,"journal":{"name":"Accounting","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47646153","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Governments, investors, and consumers have stepped up pressure on publicly listed companies to face up to climate risks and to reduce carbon emissions. At the same time, the pressure to deliver financial results remains strong. Based on research on 19 European carbon-intensive corporations in the chemical, steel, and utility industries, we explore how companies frame and reconcile their climate-risk-related objectives with their financial commitments, and enact a variety of response strategies. Overall, we find that corporations in heavy industries deploy four generic climate-response strategies: (1) Purposeful Green Strategies, (2) Engagement Strategies, (3) Green Differentiation, and (4) Defensive Strategies. We show that the organizational enactment of these strategic responses is conditioned by (1) corporations’ framing of climate risk as a threat or opportunity, (2) the perceived compatibility of decarbonization demands with existing commitments, and (3) their internal representations of feasible decarbonization-goals and responses. Our study highlights the importance of accounting and control tools and processes in mediating and bringing about institutional work, some of which may drive transformative innovation and impactful decarbonization strategies. Our evidence points at the rising importance of institutional work as an organizational capability in corporate responses to the climate change problem.
{"title":"'Difficult Political Work': Strategic Responses to Climate Risk by Carbon-intensive Corporations","authors":"M. Metzner, A. Mikes","doi":"10.2139/ssrn.3868564","DOIUrl":"https://doi.org/10.2139/ssrn.3868564","url":null,"abstract":"Governments, investors, and consumers have stepped up pressure on publicly listed companies to face up to climate risks and to reduce carbon emissions. At the same time, the pressure to deliver financial results remains strong. Based on research on 19 European carbon-intensive corporations in the chemical, steel, and utility industries, we explore how companies frame and reconcile their climate-risk-related objectives with their financial commitments, and enact a variety of response strategies. Overall, we find that corporations in heavy industries deploy four generic climate-response strategies: (1) Purposeful Green Strategies, (2) Engagement Strategies, (3) Green Differentiation, and (4) Defensive Strategies. We show that the organizational enactment of these strategic responses is conditioned by (1) corporations’ framing of climate risk as a threat or opportunity, (2) the perceived compatibility of decarbonization demands with existing commitments, and (3) their internal representations of feasible decarbonization-goals and responses. Our study highlights the importance of accounting and control tools and processes in mediating and bringing about institutional work, some of which may drive transformative innovation and impactful decarbonization strategies. Our evidence points at the rising importance of institutional work as an organizational capability in corporate responses to the climate change problem.","PeriodicalId":7317,"journal":{"name":"Accounting","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41934772","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study explores the relationship between intellectual capital (IC) and future operating performance under the prism of different strategic orientations (i.e., prospectors versus defender) and explanations (i.e., investing versus signaling). Our data sample consists of 11,085 firm-year observations of US listed firms for the period 2000–2019. We employed organizational capital and R&D capital as measures of a firm’s IC intensity. It seems that strategy affects the likelihood of a firm to be classified as a low or high IC intensive. Organizational capital improves future operating performance across firms with the same or with different strategic orientations. R&D capital affects primarily prospectors’ future operating performance. Depending on the measure of IC intensity or operating performance, the positive relationship between IC and future operating performance can be explained because either the IC expenditures operate as investments that improve future performance or expectations for improved future operating performance trigger increased IC expenditures.
{"title":"Strategy, Intellectual Capital, and Operating Performance","authors":"Vasilios-Christos Naoum, Dimitrios Ntounis, Orestes Vlismas","doi":"10.2139/ssrn.3867261","DOIUrl":"https://doi.org/10.2139/ssrn.3867261","url":null,"abstract":"This study explores the relationship between intellectual capital (IC) and future operating performance under the prism of different strategic orientations (i.e., prospectors versus defender) and explanations (i.e., investing versus signaling). Our data sample consists of 11,085 firm-year observations of US listed firms for the period 2000–2019. We employed organizational capital and R&D capital as measures of a firm’s IC intensity. It seems that strategy affects the likelihood of a firm to be classified as a low or high IC intensive. Organizational capital improves future operating performance across firms with the same or with different strategic orientations. R&D capital affects primarily prospectors’ future operating performance. Depending on the measure of IC intensity or operating performance, the positive relationship between IC and future operating performance can be explained because either the IC expenditures operate as investments that improve future performance or expectations for improved future operating performance trigger increased IC expenditures.","PeriodicalId":7317,"journal":{"name":"Accounting","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44164268","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The beginning of the third millennium has witnessed massive debate about the role of financial statement in decision making and their responsibilities in the concussions faced global company, however after each hit to major companies we note or see that the fingers are pointed either by covert or explicit to the role of financial statement. There is no doubt that the financial statement takes a major responsibility in this regard, however it has been said that the profession of accounting and monitoring disappointed beneficiaries of financial reports after these shakes because of its negative repercussions and the weakening of the global economy. As a result, the auditor now are facing pressure from the community because it asks them confirmation of the absence of the manipulation and fraud cases or even if they exist, it expects observers to discover and report then. To meet needs of the community is a bit of a challenge for each of the researchers in this field and for practitioners of this profession because they face this problem while exercising their business and this require a scientific foundations and practical solutions to deal with it.
{"title":"The Role of Financial Statement in Decision Making","authors":"W. Choi","doi":"10.2139/ssrn.3920990","DOIUrl":"https://doi.org/10.2139/ssrn.3920990","url":null,"abstract":"The beginning of the third millennium has witnessed massive debate about the role of financial statement in decision making and their responsibilities in the concussions faced global company, however after each hit to major companies we note or see that the fingers are pointed either by covert or explicit to the role of financial statement. There is no doubt that the financial statement takes a major responsibility in this regard, however it has been said that the profession of accounting and monitoring disappointed beneficiaries of financial reports after these shakes because of its negative repercussions and the weakening of the global economy. As a result, the auditor now are facing pressure from the community because it asks them confirmation of the absence of the manipulation and fraud cases or even if they exist, it expects observers to discover and report then. To meet needs of the community is a bit of a challenge for each of the researchers in this field and for practitioners of this profession because they face this problem while exercising their business and this require a scientific foundations and practical solutions to deal with it.","PeriodicalId":7317,"journal":{"name":"Accounting","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45869951","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Including more people being aware of corporate social responsibility, questions have arisen concerning whether there is a link between employee engagement and corporate social responsibility. Corporate Social Responsibility (CSR) is being considered as a significant component of a company's performance and activities, with the goal of increasing employee engagement. The goal of this study is to find out how employee engagement and corporate social responsibility are linked. The research was carried out in Erbil, Kurdistan, at vehicle dealerships. In total, 53 people took part in this study. According to the findings of this study, higher levels of corporate social responsibility can lead to higher levels of employee engagement, which supports the research hypothesis. The researchers recommended getting a larger sample size for similar studies in the future due to the study's restriction of a limited sample size.
{"title":"Corporate Social Responsibility: The Influence of Employee Engagement on Corporate Social Responsibility","authors":"B. Ali, G. Anwar","doi":"10.22161/JHED.3.3.8","DOIUrl":"https://doi.org/10.22161/JHED.3.3.8","url":null,"abstract":"Including more people being aware of corporate social responsibility, questions have arisen concerning whether there is a link between employee engagement and corporate social responsibility. Corporate Social Responsibility (CSR) is being considered as a significant component of a company's performance and activities, with the goal of increasing employee engagement. The goal of this study is to find out how employee engagement and corporate social responsibility are linked. The research was carried out in Erbil, Kurdistan, at vehicle dealerships. In total, 53 people took part in this study. According to the findings of this study, higher levels of corporate social responsibility can lead to higher levels of employee engagement, which supports the research hypothesis. The researchers recommended getting a larger sample size for similar studies in the future due to the study's restriction of a limited sample size.","PeriodicalId":7317,"journal":{"name":"Accounting","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48178014","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：