Abstract

http://ssrn.com/abstract=1926387
 
 

References (65)



 


 



Does Local Religiosity Impact Corporate Social Responsibility?


Sean T. McGuire


Texas A&M University - Department of Accounting

Nathan J. Newton


University of Missouri at Columbia - School of Accountancy; Texas A&M University - Department of Accounting

Thomas C. Omer


University of Nebraska at Lincoln - School of Accountancy

Nathan Y. Sharp


Texas A&M University - Department of Accounting

February 2012


Abstract:     
Recent research indicates the social norms of geographic areas where firms are headquartered have an impact on corporate decision-making. Drawing on instrumental stakeholder theory and social norm theory, we extend this line of research by examining the influence of local religiosity on corporate social responsibility (CSR). This study shows that firms headquartered in areas with a strong religious presence receive lower ratings for CSR, and the market rewards these firms for their choices. Our findings contribute to understanding factors that impact individual firm choices regarding CSR as well as demonstrating the role of religious attitudes in corporate behavior.

Number of Pages in PDF File: 36

Keywords: corporate social responsibility, CSR, religion, religious influence

JEL Classification: D21, D60, M10, M14, Z12

working papers series


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Date posted: September 13, 2011 ; Last revised: May 16, 2012

Suggested Citation

McGuire, Sean T. and Newton, Nathan J. and Omer, Thomas C. and Sharp, Nathan Y., Does Local Religiosity Impact Corporate Social Responsibility? (February 2012). Available at SSRN: http://ssrn.com/abstract=1926387 or http://dx.doi.org/10.2139/ssrn.1926387

Contact Information

Sean T. McGuire
Texas A&M University - Department of Accounting ( email )
430 Wehner
College Station, TX 77843-4353
United States
Nathan J. Newton
University of Missouri at Columbia - School of Accountancy ( email )
College of Business
Columbia, MO 65211
United States
Texas A&M University (TAMU) - Department of Accounting ( email )
430 Wehner
College Station, TX 77843-4353
United States

Thomas C. Omer
University of Nebraska at Lincoln - School of Accountancy ( email )
307 College of Business Administration
Lincoln, NE 68588-0488
United States
Nathan Y. Sharp (Contact Author)
Texas A&M University (TAMU) - Department of Accounting ( email )
430 Wehner
College Station, TX 77843-4353
United States
979-845-0338 (Phone)

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