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Is there a compensation gap between female CEOs and male CEOs? If so, are there mechanisms to mitigate the compensation gap? Extending role congruity theory, we argue that the perception mismatch between the female gender role and the leadership role may lead to lower compensation to female CEOs, resulting in a gender compensation gap. Nevertheless, the compensation gap may be narrowed if female CEOs display agentic traits through risk-taking, or alternatively, work in female-dominated industries where communal traits are valued. Additionally, (...) |
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Using listed firms in China over the period 2010–2018, we investigate the association between directors’ network and quality of corporate social responsibility (CSR) disclosure from the lens of resource-based view. We find a significantly positive effect of directors’ network centrality on the CSR disclosure quality, and the effect is more pronounced when the firm (1) invests less in advertising; (2) is followed by less analysts; (3) is less financially constrained; and (4) has no assurance of sustainability report. Furthermore, we document (...) |
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During the past decades, academics and practitioners have been extensively focusing on corporate philanthropy as an important part of corporate social responsibility and a vast number of papers have been published on this topic in various disciplines. To have a better understanding of the evolution of corporate philanthropy, this paper critically reviews some 60 years of research covering 228 corporate philanthropy documents (including 214 journal articles, 5 dissertations, and 9 books and book chapters) across and between disciplines, and analyzes their (...) |
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Recent research indicates that environmentally responsible stakeholders’ green needs and practices effectively enhance substantive or symbolic corporate environmental responsibility. However, few studies have noted the potential for these green needs and practices to backfire. We integrate moral licensing theory and upper echelons theory to develop a theoretical framework. This framework can predict the differential effects of stakeholders’ green needs on corporate green innovation, contingent on the moral credits that these needs confer upon executives. The evidence comes from the practice of (...) |
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This paper presents a literature review offering a thorough and critical systematization of articles investigating the influence of women directors on corporate social performance (CSP). We review the state-of-the-art literature in terms of its key assumptions, theories, and conceptualization of CSP. Our analysis shows a misfit between the theorization and operationalization of gender diversity, especially in quantitative empirical studies, which represent the majority of articles. In our overview of both conceptual and empirical studies, we identified three main theoretical dimensions, which (...) |
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