The Reputational Effects of Corporate Political Activities: An Empirical Research

Kamaşak, Rıfat; Yavuz, Meltem; Akin, Selin

doi:10.1016/j.procs.2019.09.088

Cited by 5 publications

(7 citation statements)

References 43 publications

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“…Ozer and Alakent (2013) stated that companies with good corporate governance would increase control over their executives so that the tendency of political activity that can harm stakeholder interests decreases. Extreme political action in a company can create a negative reputation and decrease the company's prestige in external parties' eyes (Kamasak et al, 2019). Therefore, companies with political connections tend to have poor corporate governance and vice versa.…”

Section: Transfermentioning

confidence: 99%

Transfer Pricing Aggressiveness, Thin Capitalization, Political Connection, Tax Avoidance: Does Corporate Governance Have A Role in Indonesia?

Fasita

Firmansyah

Irawan

2022

REAKSI

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This study investigates the association of transfer pricing aggressiveness, thin capitalization, and political connection with tax avoidance and the corporate governance's role in moderating these associations. The secondary data of this study are data and information obtained from financial reports and annual reports sourced from www.idx.co.id and www.idnfinancials.com. The analysis is conducted on 61 non-financial multinational companies listed on Indonesia Stock Exchange over the 2016-2019 period, chosen by the purposive sampling method resulting in 244 firm-year. Hypothesis testing employs regression analysis with a data panel. The result suggests that transfer pricing aggressiveness and political connection are negatively associated with tax avoidance. In contrast, thin capitalization is positively associated with tax avoidance. However, corporate governance can weaken each of these associations. This study indicates that the Indonesian Tax Authority should consider multinational companies with large interest debt structures on the list of priorities in tax inspection policy. Also, this study shows Indonesian firms are less likely to use political connection and transfer pricing to avoid tax.

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Section: Transfermentioning

confidence: 99%

Transfer Pricing Aggressiveness, Thin Capitalization, Political Connection, Tax Avoidance: Does Corporate Governance Have A Role in Indonesia?

Fasita

Firmansyah

Irawan

2022

REAKSI

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“…Moreover, the demand of politicians to target the young audience can easily be achieved. Kamasaka et al (2019) explored by using self-administrative questionnaire from 397 employees of 96 Turkish companies and find that the involvement of politics in corporate sector is a prolific activity. Most of the companies are engaged in corporate political activities (CPA) with non-commercial partners such as political institutions, government bodies, bureaucrats just to improve their business opportunities and positive image building of the companies.…”

Section: Political Reputation Managementmentioning

confidence: 99%

Political Persona on Twittersphere: Comparing the Stardom of Prime Minister(s) of Pakistan, UK and India

Waqas¹

2021

JDSS

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“…Similarly, reputation is also believed to be the aggregate of interpretations of stakeholders, based on the outcomes, behaviors, and communications of the company [45][46][47].…”

Section: Corporate Reputation As a Communication Strategy For Companimentioning

confidence: 99%

“…Corporate reputation is an important quality signal, and influences evaluators' decision-making processes. Several authors point out that a good reputation is the consequence of a series of behaviors that generate a favorable relationship with the firm's main interest groups [37][38][39][40][41][42][43][44][45][46][47][48][49][50]. For this reason, it is evident that "a company with a recognized reputation is a sought-after partner to cooperate with, a place where the most talented people want to work, is trusted by its clients, and is a project in which to invest with guarantees" [37].…”

Section: Corporate Reputation As a Communication Strategy For Companimentioning

confidence: 99%

“…In business studies, several researchers pointed out that the theory of planned behavior framework is frequently described when authors investigate consumer choice, adoption behaviors, and purchase, specifically among clients but also in management contexts for companies [19,44]. For example, the theory of planned behavior has been applied mainly in hospitality to investigate client intentions in the use of corporate websites [20,21,45], tourist destinations, consumer loyalty [21,22,46], and hotel purchase intentions [23,47]; genetically modified foods in marketing literature [24,25,48]; green practices and lodging industries [26,27,49]; and travel decision-making [27,50].…”

Section: Corporate Reputation As a Communication Strategy For Companimentioning

confidence: 99%

See 1 more Smart Citation

The Influence of Heuristic judgments in Social Media on Corporate Reputation: A Study in Spanish Leader Companies

2020

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From a corporate-side perspective, the communication of reputational actions and news of companies becomes critical for success. However, in communication, business, and management studies, heuristics can be understood as simple cognitive processes that allow assessments, predictions, and decisions to be made quickly and efficiently by consumers and economic agents. This aspect can sometimes lead to cognitive biases, especially when little information is available or in situations of high uncertainty. The aim of this research is to investigate the influence of heuristic judgments in social media on corporate reputation ratings obtained in Spanish leader companies. Using data collected in Spain, this paper analyzes the influence of heuristics concerning news items on corporate reputation, measured by the Monitor Empresarial de Reputación Corporativa (MERCO) Index. The main finding of this paper is that the total number of news items has a positive effect on corporate reputation, particularly in the categories of culture-values, results/image, expansion, and sponsorship/donations. Additionally, this work serves as a repository of knowledge applicable to similar situations considering the specificities of each particular case. The importance to intervene on certain variables at different levels of managerial performance is described and implications for companies are discussed in these pages.

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The Reputational Effects of Corporate Political Activities: An Empirical Research

Cited by 5 publications

References 43 publications

Transfer Pricing Aggressiveness, Thin Capitalization, Political Connection, Tax Avoidance: Does Corporate Governance Have A Role in Indonesia?

Transfer Pricing Aggressiveness, Thin Capitalization, Political Connection, Tax Avoidance: Does Corporate Governance Have A Role in Indonesia?

Political Persona on Twittersphere: Comparing the Stardom of Prime Minister(s) of Pakistan, UK and India

The Influence of Heuristic judgments in Social Media on Corporate Reputation: A Study in Spanish Leader Companies

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