2019
DOI: 10.1002/csr.1727
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Give or take? Consumers' ambivalent perspectives on the relationship between a firm's corporate social responsibility engagement and its responsible tax payments

Abstract: The present study examines the mechanisms of the halo effect and the scepticism effect as alternative explanations for the association between a firm's corporate social responsibility (CSR) engagement and consumers' perceptions of its tax behaviour. The authors conduct two experimental studies to examine the impact of a company's CSR domain on consumers' perceptions of its tax practices (Study 1) and the impact of a company's CSR engagement and tax practices on consumers' evaluations of that company (Study 2).… Show more

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Cited by 7 publications
(8 citation statements)
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“…Several underlying mechanisms drive customer responses, which have not been studied yet. Most of the previous studies are concerned with the short term and limited effects of CSR on customer behavior such as purchase intention, brand image, customer satisfaction and other behavioral responses (Ramesh et al, 2019;Nam and Hwang, 2019;Toder-Alon et al, 2019). Nevertheless, we note a gap in the literature about the long-term effects of CSR on customer behavior.…”
Section: Introductionmentioning
confidence: 74%
“…Several underlying mechanisms drive customer responses, which have not been studied yet. Most of the previous studies are concerned with the short term and limited effects of CSR on customer behavior such as purchase intention, brand image, customer satisfaction and other behavioral responses (Ramesh et al, 2019;Nam and Hwang, 2019;Toder-Alon et al, 2019). Nevertheless, we note a gap in the literature about the long-term effects of CSR on customer behavior.…”
Section: Introductionmentioning
confidence: 74%
“…In the social aspects, the CSR practices of companies are inserted. Therefore, the understanding of how costumers are persuaded by CSR practices is very heterogeneous, but the motives related to personal and social values can be shown (Rodrigues & sBorges, 2015;Seegebarth et al, 2016;Toder-Alon et al, 2019).…”
Section: Factors That Influence Costumers' Relationship Intention Wit...mentioning
confidence: 99%
“…So that consumers are influenced and to improve the perception about the companies that increase consumers' intention to purchase their products, consumers need to know the level of social responsibility of organizations (Gao, 2009;Golodner, 2016;Nam & Hwang, 2019;Toder-Alon et al, 2019) and whether there is a close relationship between the socially responsible activity developed and its core business so that the action becomes credible (Ailawadi et al, 2014;Öberseder et al, 2011). By having this information from companies in which they already trust, buyers' CSR awareness and their purchase intention may be influenced (de Magistris et al, 2015;Ingenbleek, Meulenberg, & van Trijp, 2015;Öberseder et al, 2011;Rodrigues & Borges, 2015).…”
Section: Factors That Influence Costumers' Relationship Intention Wit...mentioning
confidence: 99%
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