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  1.  47
    Do Corporate Social Performance Targets in Executive Compensation Contribute to Corporate Social Performance?Karen Maas - 2018 - Journal of Business Ethics 148 (3):573-585.
    To deal with potential conflicts between the triple-bottom-line expectations of investors and the performance of executives, firms can use incentives by integrating corporate social performance targets into executive compensation. No evidence yet exists that CSP targets in executive compensation actually lead to an improvement of CSP results. Using a panel data set of 400 firms for the years 2008–2012 leading to 1846 firm-year observations, the relationships between CSP targets and CSP results and CSP improvements are analyzed. The results show that (...)
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  2.  28
    The Deliberate Engagement of Narcissistic CEOs in Earnings Management.Frerich Buchholz, Kerstin Lopatta & Karen Maas - 2019 - Journal of Business Ethics 167 (4):663-686.
    Corroborating upper echelons theory, this study picks up the notion that narcissistic chief executive officers take advantage of accounting choices to enhance their firms’—and inherently their own—personal track records. Using a set of 15 indicators, reflecting the narcissistic trait of 1126 CEOs for the period 1992 to 2012, we find evidence of highly narcissistic CEOs engaging in accrual-based earnings management. In contrast to prior research, the results show evidence not only for income-increasing but also for income-decreasing ABEM. This indicates that (...)
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  3.  42
    Strategic Philanthropy: Corporate Measurement of Philanthropic Impacts as a Requirement for a “Happy Marriage” of Business and Society.Karen Maas & Kellie Liket - 2016 - Business and Society 55 (6):889-921.
    Because it promises to benefit business and society simultaneously, strategic philanthropy might be characterized as a “happy marriage” of corporate social responsibility behavior and corporate financial performance. However, as evidence so far has been mostly anecdotal, it is important to understand to what extent empirics support the actual practice as well as value of a strategic approach, which creates both business and social impacts through corporate philanthropic activities. Utilizing data from the years 2006 to 2009 for a sample of the (...)
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  4.  27
    Talk the Walk: Impact Measurement of Corporate Philanthropy.Karen Maas - 2008 - Proceedings of the International Association for Business and Society 19:201-216.
    This study describes impact measurement of corporate philanthropy and explores potential drivers on different types of impact measurement (business impact, social impact, impact on reputation and stakeholder satisfaction, other impact).
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  5.  31
    Workshop: Measuring Corporate Social Performance.Karen Maas, Bryan W. Husted, Markus Biehl & Mark Mcelroy - 2009 - Proceedings of the International Association for Business and Society 20:376-382.
    The goal of the workshop is to bring IABS performance measurement researchers together, so that they can improve the quality of their research, develop new ideas and projects, strengthen and enlarge their networks, and increase collaboration. During the workshop four discussion sessions were facilitated, all discussion a specific issue related to performance measurement; (1) evaluation methods for CSP, (2) measurement metrics, (3) level of analysis, and (4) relation between motivations and impact.
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  6.  73
    Talk the Walk: Measuring the Impact of Strategic Philanthropy. [REVIEW]Karen Maas & Kellie Liket - 2011 - Journal of Business Ethics 100 (3):445 - 464.
    Drawing a framework from institutional and legitimacy theory, supplemented by concepts from the accounting literature, this study uses longitudinal crosssectional and cross-national data on over 500 firms listed in the Dow Jones Sustainability Index (DJSI) to empirically test whether these firms are strategic in their philanthropy as indicated by their measurement of the impact of their philanthropic activities along three dimensions -society, business, and reputation and stakeholder satisfaction. It is predicted that the variables' company size, amount of philanthropic expenditure, region (...)
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