Family ownership and corporate social responsibility: the moderating effect of institutional ownership

被引：0

作者：

Bouzgarrou, Houssam ^{[1
]}

Houcine, Majdi ^{[2
]}

Ftiti, Zied ^{[3
]}

Louhichi, Wael ^{[4
]}

机构：

[1] Univ Sousse, ISFF, Fsegt, Tunisia

[2] Univ Sousse, Sousse, Tunisia

[3] EDC Business Sch, Paris, France

[4] ESSCAC Business Sch, Cergy, France

来源：

ECONOMICS BULLETIN | 2022年 / 42卷 / 02期

关键词：

MANAGERIAL INCENTIVES; FIRMS; PERFORMANCE; MANAGEMENT; GOVERNANCE; INVESTORS;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

The goal of this paper is to examine the impact of family ownership on corporate social responsibility (CSR), taking into account the moderating role of institutional investors. Using a sample of 70 listed French firms over the period 2003-2017, we obtain the following results. Family ownership negatively affects CSR; however, institutional investors positively affect CSR. Interestingly, our results show that institutional investors negatively moderate the relationship between family ownership and CSR.

引用

页码：1135 / 1152

页数：18

共 50 条

[1] Corporate social responsibility and cost of debt: the moderating role of insider and institutional ownership
Aljabri, Qadri
JOURNAL OF GLOBAL RESPONSIBILITY, 2024,
[2] Common institutional ownership and corporate social responsibility
Cheng, Xin
Wang, He
Wang, Xianjue
JOURNAL OF BANKING & FINANCE, 2022, 136
[3] The effect of managerial and institutional ownership on corporate social responsibility disclosure
Nurleni, Nurleni
Bandang, Agus
Darmawati
Amiruddin
INTERNATIONAL JOURNAL OF LAW AND MANAGEMENT, 2018, 60 (04) : 979 - 987
[4] Corporate Social Responsibility and Tax Aggressiveness: The Moderating Effect of Managerial Ownership
Su, Nai-Hui
Chu, Pei-Yu
JOURNAL OF ACCOUNTING REVIEW, 2020, 71 : 133 - 182
[5] Corporate social responsibility expenditure and financial performance: the moderating role of family ownership
Kaimal, Anjali
Uzma, Shigufta Hena
CORPORATE GOVERNANCE-THE INTERNATIONAL JOURNAL OF BUSINESS IN SOCIETY, 2024, 24 (01): : 101 - 118
[6] Family ownership and corporate social responsibility disclosure
Alsaadi, Abdullah
SPANISH JOURNAL OF FINANCE AND ACCOUNTING-REVISTA ESPANOLA DE FINANCIACION Y CONTABILIDAD, 2022, 51 (02): : 160 - 182
[7] Corporate social responsibility spending and earnings management: The moderating effect of ownership structure
Ahmad, Gayas
Hayat, Feeroz
Almaqtari, Faozi A.
Farhan, Najib H. S.
Shahid, Mohammad
JOURNAL OF CLEANER PRODUCTION, 2023, 384
[8] Does Ownership Structure Matter? The Effects of Insider and Institutional Ownership on Corporate Social Responsibility
Oh, Won-Yong
Cha, Jongseok
Chang, Young Kyun
JOURNAL OF BUSINESS ETHICS, 2017, 146 (01) : 111 - 124
[9] Does Ownership Structure Matter? The Effects of Insider and Institutional Ownership on Corporate Social Responsibility
Won-Yong Oh
Jongseok Cha
Young Kyun Chang
Journal of Business Ethics, 2017, 146 : 111 - 124
[10] The Effect of CEO Ownership on Corporate Social Responsibility
Meier, Olivier
Schier, Guillaume
COMPTABILITE CONTROLE AUDIT, 2017, 23 (03): : 97 - 134

← 1 2 3 4 5 →