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Using item response theory to improve measurement in strategic management research: An application to corporate social responsibility

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  • Ashish Arora
  • Michelle Gittelman
  • Sarah Kaplan
  • John Lynch
  • Will Mitchell
  • Nicolaj Siggelkow
  • Robert J. Carroll
  • David M. Primo
  • Brian K. Richter

Abstract

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  • Ashish Arora & Michelle Gittelman & Sarah Kaplan & John Lynch & Will Mitchell & Nicolaj Siggelkow & Robert J. Carroll & David M. Primo & Brian K. Richter, 2016. "Using item response theory to improve measurement in strategic management research: An application to corporate social responsibility," Strategic Management Journal, Wiley Blackwell, vol. 37(1), pages 66-85, January.
  • Handle: RePEc:bla:stratm:v:37:y:2016:i:1:p:66-85
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    File URL: http://hdl.handle.net/10.1002/smj.2463
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    References listed on IDEAS

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    10. Aaron K. Chatterji & David I. Levine & Michael W. Toffel, 2009. "How Well Do Social Ratings Actually Measure Corporate Social Responsibility?," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 18(1), pages 125-169, March.
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    20. Thomas P. Lyon & John W. Maxwell, 2011. "Greenwash: Corporate Environmental Disclosure under Threat of Audit," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 20(1), pages 3-41, March.
    21. Kim, Eun-Hee & Lyon, Thomas P., 2011. "Strategic environmental disclosure: Evidence from the DOE's voluntary greenhouse gas registry," Journal of Environmental Economics and Management, Elsevier, vol. 61(3), pages 311-326, May.
    22. John Christensen & Richard Murphy, 2004. "The Social Irresponsibility of Corporate Tax Avoidance: Taking CSR to the bottom line," Development, Palgrave Macmillan;Society for International Deveopment, vol. 47(3), pages 37-44, September.
    23. Markus Kitzmueller & Jay Shimshack, 2012. "Economic Perspectives on Corporate Social Responsibility," Journal of Economic Literature, American Economic Association, vol. 50(1), pages 51-84, March.
    24. Erin M. Reid & Michael W. Toffel, 2009. "Responding to public and private politics: corporate disclosure of climate change strategies," Strategic Management Journal, Wiley Blackwell, vol. 30(11), pages 1157-1178, November.
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    26. David P. Baron & Daniel Diermeier, 2007. "Strategic Activism and Nonmarket Strategy," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 16(3), pages 599-634, September.
    27. Erin Marie Reid & Michael W. Toffel, 2008. "Responding to Public and Private Politics: Corporate Disclosure of Climate Change Strategies," Harvard Business School Working Papers 09-019, Harvard Business School, revised Jun 2009.
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    Cited by:

    1. Patrizia Gazzola & Audrey Paterson & Stefano Amelio & Daniele Grechi & Stefano Cristina, 2023. "The role of individual social responsibility and corporate social responsibility in the tax fraud war: A comparison between the priorities of Italian and Romanian consumers," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(5), pages 2265-2277, September.
    2. Brian Bolton, 2020. "Internal vs. External Corporate Social Responsibility at U.S. Banks," IJFS, MDPI, vol. 8(4), pages 1-28, October.
    3. Rebecca Chunghee Kim & Akira Saito & V. Mohan Avvari, 2020. "Interpretation and integration of “creating shared value” in Asia: implications for strategy research and practice," Asian Business & Management, Palgrave Macmillan, vol. 19(4), pages 379-406, September.
    4. Mehmet Ali Soytaş & Damla Durak Uşar, 2017. "Role of Strategic Interactions in Corporate Sustainability Decisions: An Empirical Investigation," Ekonomi-tek - International Economics Journal, Turkish Economic Association, vol. 6(1), pages 17-46, January.
    5. Jilde Garst & Vincent Blok & Léon Jansen & Onno S. W. F. Omta, 2017. "Responsibility versus Profit: The Motives of Food Firms for Healthy Product Innovation," Sustainability, MDPI, vol. 9(12), pages 1-29, December.
    6. Rebecca Chunghee Kim & Akira Saito & V. Mohan Avvari, 0. "Interpretation and integration of “creating shared value” in Asia: implications for strategy research and practice," Asian Business & Management, Palgrave Macmillan, vol. 0, pages 1-28.
    7. Dongyoung Lee, 2020. "Corporate social responsibility of U.S.‐listed firms headquartered in tax havens," Strategic Management Journal, Wiley Blackwell, vol. 41(9), pages 1547-1571, September.
    8. Olivier Beaumais & Mireille Chiroleu-Assouline, 2020. "Informal versus Formal Corporate Social Responsibility: a Tale of Hidden Green Attitude," Working Papers halshs-03073242, HAL.
    9. Maria Jose Murcia, 2021. "Progressive and Rational CSR as Catalysts of New Product Introductions," Journal of Business Ethics, Springer, vol. 174(3), pages 613-627, December.
    10. Molden, Lars Hovdan & Clausen, Tommy Hoyvarde, 2021. "Playing 3D chess, or how firms can thrive under complexity: The mediating role of innovation capabilities in the use of innovation input," Journal of Business Research, Elsevier, vol. 125(C), pages 1-13.
    11. Sol Kim & Geul Lee & Hyoung‐Goo Kang, 2021. "Risk management and corporate social responsibility," Strategic Management Journal, Wiley Blackwell, vol. 42(1), pages 202-230, January.
    12. Fornasari, Tommaso, 2020. "Il ruolo dei comitati di responsabilità sociale nella corporate governance [The Role of CSR Committees in Corporate Governance]," MPRA Paper 111192, University Library of Munich, Germany.
    13. Iordanis Kalaitzoglou & Hui Pan & Jacek Niklewski, 2021. "Corporate social responsibility: How much is enough? A higher dimension perspective of the relationship between financial and social performance," Annals of Operations Research, Springer, vol. 306(1), pages 209-245, November.
    14. Vanessa Yanes-Estévez & Ana María García-Pérez & Juan Ramón Oreja-Rodríguez, 2018. "The Strategic Behaviour of SMEs," Administrative Sciences, MDPI, vol. 8(4), pages 1-21, October.
    15. Uşar, Damla Durak & Denizel, Meltem & Soytaş, Mehmet Ali, 2019. "Corporate sustainability interactions: A game theoretical approach to sustainability actions," International Journal of Production Economics, Elsevier, vol. 218(C), pages 196-211.
    16. Divya Anantharaman & Feng Gao & Hariom Manchiraju, 2022. "Does social responsibility begin at home? The relation between firms’ pension policies and corporate social responsibility (CSR) activities," Review of Accounting Studies, Springer, vol. 27(1), pages 76-121, March.
    17. Kay Blaufus & Jakob Reineke & Ilko Trenn, 2023. "Perceived tax audit aggressiveness, tax control frameworks and tax planning: an empirical analysis," Journal of Business Economics, Springer, vol. 93(3), pages 509-557, April.
    18. Seemantini Pathak & Codou Samba & Mengge Li, 2021. "Audit committee diversity and financial restatements," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(3), pages 899-931, September.
    19. Mehmet Ali Soytaş & Damla Durak Uşar & Meltem Denizel, 2022. "Estimation of the static corporate sustainability interactions," International Journal of Production Research, Taylor & Francis Journals, vol. 60(4), pages 1245-1264, February.
    20. Luluk Widyawati, 2021. "Measurement concerns and agreement of environmental social governance ratings," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(S1), pages 1589-1623, April.

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