Proposing public announcement intention and its antecedents from a CSR perspective: A qualitative study

Chou Kang Chiu*, Yuan Hui Tsai, Yi Ju Wang, Chieh-Peng Lin

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review

Abstract

This study proposes a theoretical framework of public announcement intention from a perspective of corporate social responsibility, including nine propositions developed to help explain the framework. In the proposed framework, public announcement intention is positively influenced by CSR attitude and opportunism judgment, while CSR attitude is positively influenced by opportunism judgment. Besides, CSR attitude is also positively affected by organizational values and benefit expectations but negatively affected by competitive pressure. Furthermore, opportunism judgment is positively influenced by benefit expectations but negatively influenced by competitive pressure and information asymmetry. Collectively, this study provides a good example for understanding the specific issue of public announcement intention in CSR and is an important complementary research for previous studies in the CSR area.

Original languageEnglish
Pages (from-to)961-968
Number of pages8
JournalQuality and Quantity
Volume47
Issue number2
DOIs
StatePublished - 1 Jan 2013

Keywords

  • Attitude
  • Information asymmetry
  • Judgment
  • Organizational values

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