Corporate governance and corporate social performance: The influence of ownership, boards and institutions
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- dc.contributor.author Desender, Kurt A.ca
- dc.contributor.author Epure, Mirceaca
- dc.contributor.other Universitat Pompeu Fabra. Departament d'Economia i Empresa
- dc.date.accessioned 2017-07-26T10:47:47Z
- dc.date.available 2017-07-26T10:47:47Z
- dc.date.issued 2013-10-01
- dc.date.modified 2017-07-23T02:15:53Z
- dc.description.abstract We analyze how ownership concentration and type, and board independence are related to corporate social performance (CSP). Drawing from agency and team production theories, we argue that the distribution of costs and benefits to shareholders and other stakeholders is crucial to understand what drives CSP. We analyze an international panel of listed firms and reveal that CSP is negatively related to ownership concentration, but positively to board independence. Furthermore, the ownership type and the business context matter. Ownership concentration is negatively related to CSP more strongly in shareholder-oriented societies. This negative relationship is weaker in egalitarian societies.
- dc.format.mimetype application/pdfca
- dc.identifier https://econ-papers.upf.edu/ca/paper.php?id=1398
- dc.identifier.uri http://hdl.handle.net/10230/21251
- dc.language.iso eng
- dc.relation.ispartofseries Economics and Business Working Papers Series; 1398
- dc.rights L'accés als continguts d'aquest document queda condicionat a l'acceptació de les condicions d'ús establertes per la següent llicència Creative Commons
- dc.rights.accessRights info:eu-repo/semantics/openAccess
- dc.rights.uri http://creativecommons.org/licenses/by-nc-nd/3.0/es/
- dc.subject.keyword corporate governance; corporate social performance (responsibility); ownership; boards; institutions; culture.
- dc.subject.keyword Management and Organization Studies
- dc.subject.keyword Finance and Accounting
- dc.title Corporate governance and corporate social performance: The influence of ownership, boards and institutionsca
- dc.type info:eu-repo/semantics/workingPaper