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

C Lakshman and Linh-Chi Vo ()
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C Lakshman: UTRGV - University of Texas Rio Grande Valley [Brownsville, TX]
Linh-Chi Vo: Métis Lab EM Normandie - EM Normandie - École de Management de Normandie = EM Normandie Business School

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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.

Keywords: human capital; institutional pressure; CEO responsibility; CEO compensation; CSR perceptions; downsizing (search for similar items in EconPapers)
Date: 2017
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Published in Gestion 2000, 2017, 34 (3), pp.73-97. ⟨10.3917/g2000.343.0073⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01991309

DOI: 10.3917/g2000.343.0073

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