An Examination of Business Students' Perception of Corporate Social Responsibilities Before and After Bankruptcies

A Longitudinal Study of the Impact of Corporate Social Responsibility on Firm Performance in SMEs in Zambia

“…For both firm size and firm age, the natural logarithm was used to avoid skewed distributions [94,95]. We controlled for the entrepreneur's age because older people perceive CSR negatively [96] while young people are more probable to change their CSR perceptions [97]. Gender was included because it affects firm performance [98].…”

Antecedents of Business Students Perception on Business Social Responsibility (BSR): A Comparative Study of Bayero University Kano (Nigeria) and University Utara Malaysia (UUM)

“…Similarly, The study Elias (2004) reveals that students in general perceived business social responsibility to be more important to productivity and long-term achievement of the business and less important to short-term success after media publicity of corporate scandals. In a recent study by Wong, Long and Elankumaran, (2010) on the students' perception of BSR in United State, China and India, the result found that United State and India respondent attached more importance to the non economic dimensions of social responsibility than Chinese respondents.…”

“…Similarly, Elias, (2004) used PRESOR to survey accounting practitioners, faculty and students on the perception of earnings management ethics. The results reveal that social responsibility was significantly correlated with the perception of earnings management ethics.…”

“…Respondents who believed that corporate social responsibility was important in profitability and long-term success of the firm were more likely to view earnings management as unethical. Those respondents who viewed social responsibility to be important in short-term success viewed earnings management activities as more ethical (Elias, 2004).…”

The Extent of Accounting Ethics Education for Bachelor Students in Jordanian Universities

“…Generally, the accounting education has allocated little attention to ethical issues (Armstrong, 1993). With whole previous scandals of financial reporting process, it is clear evident that the time has reached to enter ethical studies as a core requirement to the accounting curriculum, which will assist close the gaps in ethical behavior and assess the challenges and changes of the accounting profession (Elias, 2004). Many gaps in ethical behavior take place within the accounting profession, which may be due to insufficient concerns to ethical issues within the accounting curriculum (England, 1998).…”