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Exibindo 3 de 3

EnANPAD 2024

Código: CON12353

Good For Society Vs. Good For Business: The Effect Of CSR Disclosure Framing On Investor Behavior

Autores:

Miriam Grobman
Ricardo Lopes Cardoso
Larissa Elmor

Divisão:

CON - Contabilidade

Tema de Interesse:

Tema 3 - Contabilidade para Sustentabilidade e Terceiro Setor

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CON12353

Good For Society Vs. Good For Business: The Effect Of CSR Disclosure Framing On Investor Behavior

Divisão: CON - Contabilidade

Tema de Interesse: Contabilidade para Sustentabilidade e Terceiro Setor

Autores

Miriam Grobman

Ricardo Lopes Cardoso

Larissa Elmor

Resumo

We investigate how framing of Corporate Social Responsibility (CSR) information disclosure influences investors' decision-making and judgment through a 3x1 between-subjects survey experiment. Participants receive information about a fictitious company and its financial outcomes, followed by disclosures on the company's efforts to reduce greenhouse gas emissions. They are then asked to rate their willingness to invest (WTI) in the company's stock. Participants are randomly assigned to the following conditions: strategic: CSR disclosure framed as good for business; philanthropic: disclosure framed as good for society; or control: only operational details about emission reduction. We expect to find a significantly higher WTI in the strategic condition than in the philanthropic one. We also expect gender to act as a boundary condition, with women (men) showing higher (lower) WTI in the philanthropic condition than in the strategic one. We test political orientation and minority group status as exploratory boundary conditions. We contribute to the debate on CSR disclosure by showing how information framing can affect investment behavior using a sample of actual investors, considering several individual differences. This study could inform accounting standard-setters, preparers, and auditors how to better structure and frame disclosure information to make it value-relevant to investors.

Atenção

Para acesso ao arquivo é necessário que seja associado e esteja logado no iANPAD.

EnANPAD 2023

Código: GPR8732

Where is my leader? How teleworking can increase leader withdrawal behaviors, reducing exchange with followers

Autores:

Miriam Grobman
Filipe Sobral

Divisão:

GPR - Gestão de Pessoas e Relações de Trabalho

Tema de Interesse:

Tema 1 - Liderança: Teoria, Prática e Desenvolvimento

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GPR8732

Where is my leader? How teleworking can increase leader withdrawal behaviors, reducing exchange with followers

Divisão: GPR - Gestão de Pessoas e Relações de Trabalho

Tema de Interesse: Liderança: Teoria, Prática e Desenvolvimento

Autores

Miriam Grobman

Filipe Sobral

Resumo

Conceptual Paper - Where is my leader? How teleworking can increase leader withdrawal behaviors, reducing exchange with followers Abstract The impact of extensive teleworking on leaders and their relationship with followers is not well understood. The COVID-19 pandemic's large-scale expansion of teleworking brought a new urgency to explore these gaps. In this paper, we propose to extend the theory on virtual leadership and Leader-Member Exchange (LMX) by exploring the negative impact of technology-mediated environments on leaders, namely, technostress. First, drawing on the Conservation of Resources theory, we explain how technostress will affect the quality of LMX by increasing leadership withdrawal behaviors. Second, we explore two coping mechanisms as boundary conditions of the relationship between technostress leader withdrawal: The leader’s Affective-Identity motivation in terms of individual differences and social support as an environmental resource. Third, we draw on prior literature on withdrawal behaviors to define a two-dimensional leadership withdrawal construct. Keywords: Virtual leadership, teleworking, telecommuting, technostress, Leader-Member Exchange, Conservation of Resources Theory, occupational health, remote leadership, remote work, leader withdrawal

Atenção

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EnANPAD 2022

Código: GPR5625

Digital Transformation of Leadership in the Post-Pandemic Era: A Literature Review on E-Leadership and E-Competencies

Autores:

Miriam Grobman
Luiz Antonio Joia

Divisão:

GPR - Gestão de Pessoas e Relações de Trabalho

Tema de Interesse:

Tema 1 - Liderança: Teoria, Prática e Desenvolvimento

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GPR5625

Digital Transformation of Leadership in the Post-Pandemic Era: A Literature Review on E-Leadership and E-Competencies

Divisão: GPR - Gestão de Pessoas e Relações de Trabalho

Tema de Interesse: Liderança: Teoria, Prática e Desenvolvimento

Autores

Miriam Grobman

Luiz Antonio Joia

Resumo

Digital Transformation of Leadership in the Post-Pandemic Era: A Literature Review on E-Leadership and E-Competencies Abstract E-leadership – a.k.a. virtual leadership or remote leadership - is a relatively new construct that has been discussed across multiple disciplines. Although different theoretical frameworks have been presented thus far, little is known about what it actually takes for a professional to lead better in a virtual context. The COVID-19 pandemic accelerated the move towards teleworking, vastly expanding the prevalence of virtual teams and thereby creating ample opportunities to study e-leadership in organizational settings under these new circumstances. Based on that, we reviewed scientific articles produced on this subject in the last five years to better understand how leaders lead, or should lead, when they are not co-located with their followers. As a result, we intend to contribute to literature by (a) presenting a definition for e-leadership and unveiling the necessary e-competencies for such leaders, and (b) uncovering opportunities for further research on e-leadership competencies. Keywords: E-leadership, Virtual Leadership, Remote Leadership, Remote Work, Teleworking, E-competencies, Digital Leadership

Atenção

Para acesso ao arquivo é necessário que seja associado e esteja logado no iANPAD.

Exibindo 3 de 3