First things first: Unselfconscious corporate virtuosity and corporate performance

被引:1
作者
Gould, Anthony M. [1 ]
Joullie, Jean-Etienne [2 ,4 ]
Gould, Kate [3 ]
机构
[1] Univ Laval, Quebec City, PQ, Canada
[2] Leonard Vinci Pole Univ, Res Ctr, Paris, France
[3] Kate Gould Consulting, Adelaide, SA, Australia
[4] Leonard Vinci Pole Univ, Res Ctr, F-92916 Paris, France
关键词
competitive advantage; corporate reporting; corporate social responsibility; corporate virtuosity; disclosure; linguistic analysis; transparency; IMPRESSION MANAGEMENT; SOCIAL-RESPONSIBILITY; FINANCIAL PERFORMANCE; CSR COMMUNICATION; TRANSPARENCY; TRUST; PERSPECTIVE; STAKEHOLDERS; LEADERSHIP; COMPANIES;
D O I
10.1002/bse.3510
中图分类号
F [经济];
学科分类号
02 ;
摘要
This article investigates the relationship between unselfconscious corporate virtuosity and corporate performance using a novel methodology. It contends that honesty in presenting CSR activities is a proxy for corporate virtuosity and that syntheticity of language indexes unselfconscious honesty in corporate reporting. The study's research question is: Is there evidence that being more corporately ethical in the absence of concern about being so perceived enhances hardcore measures of organisational performance? To answer this question, a linguistic analysis of sustainability reports of firms operating in the Mining, Crude Oil Production Industry is undertaken to reveal that firms' financial performance varies as a function of a particular kind of straightforward language use in corporate reporting. This exercise provides evidence that unselfconscious corporate virtuosity is associated with better corporate financial performance. Implications for practice of this finding are explored.
引用
收藏
页码:692 / 706
页数:15
相关论文
共 98 条
[1]   Media legitimacy and corporate environmental communication [J].
Aerts, Walter ;
Cormier, Denis .
ACCOUNTING ORGANIZATIONS AND SOCIETY, 2009, 34 (01) :1-27
[2]   What We Know and Don't Know About Corporate Social Responsibility: A Review and Research Agenda [J].
Aguinis, Herman ;
Glavas, Ante .
JOURNAL OF MANAGEMENT, 2012, 38 (04) :932-968
[3]  
Akkermans H, 2004, EUR J OPER RES, V153, P445, DOI [10.1016/S0377-2217(03)00164-4, 10.1016/S0377-2217(03)00164-43]
[4]   Organizational Transparency: Conceptualizations, Conditions, and Consequences [J].
Albu, Oana Brindusa ;
Flyverbom, Mikkel .
BUSINESS & SOCIETY, 2019, 58 (02) :268-297
[5]   Gap (RED): Social Responsibility Campaign or Window Dressing? [J].
Amazeen, Michelle .
JOURNAL OF BUSINESS ETHICS, 2011, 99 (02) :167-182
[6]   Seeing without knowing: Limitations of the transparency ideal and its application to algorithmic accountability [J].
Ananny, Mike ;
Crawford, Kate .
NEW MEDIA & SOCIETY, 2018, 20 (03) :973-989
[7]  
Antero Resources, 2020, SUSTAINABILITY
[8]   Trust as a mediator of the relationship between organizational justice and work outcomes: test of a social exchange model [J].
Aryee, S ;
Budhwar, PS ;
Chen, ZX .
JOURNAL OF ORGANIZATIONAL BEHAVIOR, 2002, 23 (03) :267-285
[9]   Trust, but Verify: MD&A Language and the Role of Trust in Corporate Culture [J].
Audi, Robert ;
Loughran, Tim ;
McDonald, Bill .
JOURNAL OF BUSINESS ETHICS, 2016, 139 (03) :551-561
[10]  
Ayer A.J., 1953, LANGUAGE TRUTH LOGIC