The gender effects on corporate social responsibility decoupling of the hospitality and tourism firms

References

• Abebe, M., & Dadanlar, H. (2021). From tokens to key players: The influence of board gender and ethnic diversity on corporate discrimination lawsuits. Human Relations, 74(4), 527–555. https://doi.org/10.1177/0018726719888801
   Web of Science ®Google Scholar
• Arnaboldi, F., Casu, B., Gallo, A., Kalotychou, E., & Sarkisyan, A. (2021). Gender diversity and bank misconduct. Journal of Corporate Finance, 71, 101834. https://doi.org/10.1016/j.jcorpfin.2020.101834
   Web of Science ®Google Scholar
• Bose, S., Hossain, S., Sobhan, A., & Handley, K. (2022). Does female participation in strategic decision-making roles matter for corporate social responsibility performance? Accounting and Finance, 62(3), 4109–4156. https://doi.org/10.1111/acfi.12918
   Web of Science ®Google Scholar
• Dadanlar, H. H., & Abebe, M. A. (2020). Female CEO leadership and the likelihood of corporate diversity misconduct: Evidence from S&P 500 firms. Journal of Business Research, 118, 398–405. https://doi.org/10.1016/j.jbusres.2020.07.011
   Web of Science ®Google Scholar
• Fernandez, W. D., Burnett, M. F., & Gomez, C. B. (2019). Women in the boardroom and corporate social performance: Negotiating the double bind. Management Decision, 57(9), 2201–2222. https://doi.org/10.1108/MD-08-2017-0738
   Web of Science ®Google Scholar
• García-Sánchez, I.-M., Hussain, N., Khan, S.-A., & Martínez-Ferrero, J. (2021). Do markets punish or reward corporate social responsibility decoupling? Business & Society, 60(6), 1431–1467. https://doi.org/10.1177/0007650319898839
   Web of Science ®Google Scholar
• Greene, W. H. (2008). Econometric analysis. Pearson.
   Google Scholar
• Hambrick, D. C., & Mason, P. A. (1984). Upper echelons: The organization as a reflection of its top managers. The Academy of Management Review, 9(2), 193–206. https://doi.org/10.2307/258434
   Web of Science ®Google Scholar
• Ho, S. S. M., Li, A. Y., Tam, K., & Zhang, F. (2015). CEO gender, ethical leadership, and accounting conservatism. Journal of Business Ethics, 127(2), 351–370. https://doi.org/10.1007/s10551-013-2044-0
   Web of Science ®Google Scholar
• Hoobler, J. M., Lemmon, G., & Wayne, S. J. (2014). Women’s managerial aspirations an organizational development perspective. Journal of Management, 40(3), 703–730. https://doi.org/10.1177/0149206311426911
   Web of Science ®Google Scholar
• Joecks, J., Pull, K., & Vetter, K. (2013). Gender diversity in the boardroom and firm performance: What exactly constitutes a “critical mass”? Journal of Business Ethics, 118(1), 61–72. https://doi.org/10.1007/s10551-012-1553-6
   Web of Science ®Google Scholar
• Kuusela, P., Keil, T., & Maula, M. (2017). Driven by aspirations, but in what direction? Performance shortfalls, slack resources, and resource-consuming vs. resource-freeing organizational change. Strategic Management Journal, 38(5), 1101–1120. https://doi.org/10.1002/smj.2544
   Web of Science ®Google Scholar
• Lam, K., Mcguinness, P. B., & Vieito, J. P. (2013). CEO gender, executive compensation and firm performance in Chinese-listed enterprises. Pacific Basin Finance Journal, 21(1), 1136–1159. https://doi.org/10.1016/j.pacfin.2012.08.006
   Web of Science ®Google Scholar
• Lee, W. S., Kim, I., & Moon, J. (2016). Determinants of restaurant internationalization: An upper echelons theory perspective. International Journal of Contemporary Hospitality Management, 28(12), 2864–2887. https://doi.org/10.1108/IJCHM-02-2015-0048
   Web of Science ®Google Scholar
• Levi, M., Li, K., & Zhang, F. (2014). Director gender and mergers and acquisitions. Journal of Corporate Finance, 28, 185–200. https://doi.org/10.1016/j.jcorpfin.2013.11.005
   Web of Science ®Google Scholar
• Li, C., He, L., Guo, W., Wang, K., & Tang, S. (2004). A study on the influence of perceived distance on China's inbound Tourism and the interaction of non-economic distance: An analysis of dynamic extended gravity model based on 61 countries' entry data (2004–2018). PLoS ONE, 19(5), e0297442. https://doi.org/10.1371/journal.pone.0297442
   Google Scholar
• Liu, Y., Wei, Z., & Xie, F. (2014). Do women directors improve firm performance in China? Journal of Corporate Finance, 28, 169–184. https://doi.org/10.1016/j.jcorpfin.2013.11.016
   Web of Science ®Google Scholar
• Luo, X. R., Wang, D., & Zhang, J. (2017). Whose call to answer: Institutional complexity and firms’ CSR reporting. Academy of Management Journal, 60(1), 321–344. https://doi.org/10.5465/amj.2014.0847
   Web of Science ®Google Scholar
• March, J. G., & Shapira, Z. (1992). Variable risk preferences and the focus of attention. Psychological Review, 99(1), 172–183. https://doi.org/10.1037/0033-295X.99.1.172
   Web of Science ®Google Scholar
• Marquis, C. G., & Qian, C. (2014). Corporate social responsibility reporting in China: Symbol or substance? Organization Science, 25(1), 127–148. https://doi.org/10.1287/orsc.2013.0837
   Web of Science ®Google Scholar
• Mathisen, G. E., Ogaard, T., & Marnburg, E. (2012). Women in the boardroom: How do female directors of corporate boards perceive boardroom dynamics? Journal of Business Ethics, 116(1), 87–97. https://doi.org/10.1007/s10551-012-1461-9
   Web of Science ®Google Scholar
• Menicucci, E., & Paolucci, G. (2022). Gender diversity and bank risk-taking: An empirical investigation in Italy. Corporate Governance-the International Journal of Business in Society, 22(2), 317–339. https://doi.org/10.1108/CG-11-2020-0498
   Web of Science ®Google Scholar
• Ozdemir, O., & Erkmen, E. (2022). Top management team gender diversity and firm risk-taking in the hospitality industry. International Journal of Contemporary Hospitality Management, 34(5), 1739–1767. https://doi.org/10.1108/IJCHM-06-2021-0719
   Web of Science ®Google Scholar
• Palvia, A., Vähämaa, E., & Vähämaa, S. (2020). Female leadership and bank risk-taking: Evidence from the effects of real estate shocks on bank lending performance and default risk. Journal of Business Research, 117, 897–909. https://doi.org/10.1016/j.jbusres.2020.04.057
   Web of Science ®Google Scholar
• Patel, P. C., & Cooper, D. (2014). The harder they fall, the faster they rise: Approach and avoidance focus in narcissistic CEOs. Strategic Management Journal, 35(10), 1528–1540. https://doi.org/10.1002/smj.2162
   Web of Science ®Google Scholar
• Quintana-García, C., Marchante-Lara, M., & Benavides-Chicón, C. G. (2018). Social responsibility and total quality in the hospitality industry: Does gender matter? Journal of Sustainable Tourism, 26(5), 722–739. https://doi.org/10.1080/09669582.2017.1401631
   Web of Science ®Google Scholar
• Russen, M., Dawson, M., & Madera, J. M. (2021). Gender diversity in hospitality and tourism top management teams: A systematic review of the last 10 years. International Journal of Hospitality Management, 95, 102942. https://doi.org/10.1016/j.ijhm.2021.102942
   Web of Science ®Google Scholar
• Ryan, M. K., Haslam, S. A., Hersby, M. D., & Bongiorno, R. (2011). Think crisis-think female: The glass cliff and contextual variation in the think manager-think male stereotype. Journal of Applied Psychology, 96(3), 470–484. https://doi.org/10.1037/a0022133
   PubMed Web of Science ®Google Scholar
• Sah, N. B., Adhikari, H. P., Krolikowski, M. W., Malm, J., & Nguyen, T. T. (2022). CEO gender and risk aversion: Further evidence using the composition of firm’s cash. Journal of Behavioral and Experimental Finance, 33, 100595. https://doi.org/10.1016/j.jbef.2021.100595
   Web of Science ®Google Scholar
• Sauerwald, S., & Su, W. (2019). CEO overconfidence and CSR decoupling. Corporate Governance: An International Review, 27(4), 283–300. https://doi.org/10.1111/corg.12279
   Web of Science ®Google Scholar
• Shahab, Y., Gull, A. A., Ahsan, T., & Mushtaq, R. (2022). CEO power and corporate social responsibility decoupling. Applied Economics Letters, 29(21), 1965–1969. https://doi.org/10.1080/13504851.2021.1966368
   Web of Science ®Google Scholar
• Shropshire, C., Peterson, S., Bartels, A. L., Amanatullah, E. T., & Lee, P. M. (2021). Are female CEOs really more risk averse? Examining economic downturn and other-orientation. Journal of Leadership & Organizational Studies, 28(2), 185–206. https://doi.org/10.1177/1548051821997404
   Web of Science ®Google Scholar
• Tashman, P., Marano, V., & Kostova, T. (2019). Walking the walk or talking the talk? Corporate social responsibility decoupling in emerging market multinationals. Journal of International Business Studies, 20, 153–171. https://doi.org/10.1057/s41267-018-0171-7
   Google Scholar
• Turner, J. C., & Haslam, S. A. (2001). Social identity, organizations and leadership. In M. Turner (Ed.), Groups at work: Theory and research (pp. 25–64). Lawrence Erlbaum.
   Google Scholar
• Uyar, A., Kilic, M., Koseoglu, M. A., Kuzey, C., & Karaman, A. S. (2020). The link among board characteristics, corporate social responsibility performance, and financial performance: Evidence from the hospitality and tourism industry. Tourism Management Perspectives, 35, 100714. https://doi.org/10.1016/j.tmp.2020.100714
   Web of Science ®Google Scholar
• Wang, K., Li, J., Qiao, Y., & Chang, S. (2024). Corporate social responsibility Feng Shui and firm value. Annals of Tourism Research, 105, 103737. https://doi.org/10.1016/j.annals.2024.103737
   Web of Science ®Google Scholar
• Wang, K., Liu, W., & Fan, D. (2022). The impact of COVID-19 on tourism firm value in an emerging market during various pandemic prevention periods. Current Issues in Tourism, 25(23), 3799–3814. https://doi.org/10.1080/13683500.2022.2078689
   Web of Science ®Google Scholar
• Wang, K., & Qiao, Y. (2022). The horizontal S-shaped relationship between corporate social responsibility and financial performance: The moderating effects of firm size and industry dynamism. Business Ethics, the Environment & Responsibility, 31(4), 937–968. https://doi.org/10.1111/beer.12465
   Google Scholar
• Wang, K., & Qiao, Y. (2023). A comprehensive test on the impact of positive performance feedback on corporate R&D investment. Finance Research Letters, 58(C), 104523. https://doi.org/10.1016/j.frl.2023.104523
   Google Scholar
• Wang, K., Yu, Y., Wang, X., & Zheng, H. (2023). Walk your reputation: The impact of corporate social responsibility decoupling on the hospitality and tourism firm value in the time of crisis. Tourism Economics, https://doi.org/10.1177/13548166231220286
   Web of Science ®Google Scholar
• Wang, K., Zhou, H., & Kelobonye, K. (2022). Think crisis-think female? Female top management team member replacement in the hospitality and tourism firms. International Journal of Hospitality Management, 107, 103331. https://doi.org/10.1016/j.ijhm.2022.103331
   Web of Science ®Google Scholar
• Wang, Y., Ma, J., & Wang, T. (2023). Do all female directors have the same impact on corporate social responsibility? The role of their political connection. Asia Pacific Journal of Management, 40(3), 1047–1074. https://doi.org/10.1007/s10490-021-09754-0
   Web of Science ®Google Scholar
• Westphal, J. D., & Milton, L. P. (2000). How experience and network ties affect the influence of demographic minorities on corporate boards. Administrative Science Quarterly, 45(2), 366–398. https://doi.org/10.2307/2667075
   Web of Science ®Google Scholar
• WTTC. (2013). Gender equality and youth employment: Travel & Tourism as a key employer of women and young people.
   Google Scholar
• Zalata, A. M., & Abdelfattah, T. (2021). Non-executive female directors and earnings management using classification shifting. Journal of Business Research, 134, 301–315. https://doi.org/10.1016/j.jbusres.2021.04.063
   Web of Science ®Google Scholar
• Zalata, A. M., Ntim, C., Aboud, A., & Gyapong, E. (2019). Female CEOs and core earnings quality: New evidence on the ethics versus risk-aversion puzzle. Journal of Business Ethics, 160(2), 515–534. https://doi.org/10.1007/s10551-018-3918-y
   Web of Science ®Google Scholar
• Zhang, Y. (2022). Analyst coverage and corporate social responsibility decoupling: Evidence from China. Corporate Social Responsibility and Environmental Management, 29(3), 620–634. https://doi.org/10.1002/csr.2224
   Web of Science ®Google Scholar
• Zhao, W., Zhong, M., Liao, X., Ye, C., & Deng, D. (2022). Board network and CSR decoupling: Evidence from China. Frontiers in Psychology, 13, 815341. https://doi.org/10.3389/fpsyg.2022.815341
   PubMed Web of Science ®Google Scholar