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Equity portfolio incentives for CEOs downsizing in Vietnam: implications for CSR perceptions

Abstract : While research on downsizing has examined victims’ and survivors’ reactions and perceptions of fairness and justice, few studies have investigated perceptions of corporate social responsibility (CSR). We examine the impact of business leaders’ (CEOs) responsibility on CSR perceptions of downsizing decisions made by CEOs in Vietnam. Results suggest that downsizing primarily motivated by performance bonuses, and resulting in loss of human capital, are negatively related to CSR perceptions. Downsizing motivated by anticipated deferred compensation is positively related to CSR perceptions. We demonstrate attitudinal differences between subsets of survivors and victims as a consequence of such downsizing.
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https://hal-normandie-univ.archives-ouvertes.fr/hal-01991309
Contributor : Jacques-Olivier Catois <>
Submitted on : Wednesday, January 23, 2019 - 5:45:38 PM
Last modification on : Wednesday, October 14, 2020 - 8:40:04 AM

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C Lakshman, Linh-Chi Vo. Equity portfolio incentives for CEOs downsizing in Vietnam: implications for CSR perceptions. Gestion 2000, Recherches et Publications en Management A.S.B.L., 2017, 34 (3), pp.73-97. ⟨10.3917/g2000.343.0073⟩. ⟨hal-01991309⟩

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