{"id":"https://openalex.org/W7225260260","doi":"https://doi.org/10.1177/10946705261490028","title":"Do Disclosures of Corporate Transformative Service Initiatives Signal Enhanced Financial Outcomes? Moderating Roles of Firm-Level Factors","display_name":"Do Disclosures of Corporate Transformative Service Initiatives Signal Enhanced Financial Outcomes? Moderating Roles of Firm-Level Factors","publication_year":2026,"publication_date":"2026-11-03","ids":{"openalex":"https://openalex.org/W7225260260","doi":"https://doi.org/10.1177/10946705261490028"},"language":"en","primary_location":{"id":"doi:10.1177/10946705261490028","doi":"https://doi.org/10.1177/10946705261490028","is_oa":true,"landing_page_url":"https://doi.org/10.1177/10946705261490028","pdf_url":null,"source":{"id":"https://openalex.org/S125608309","display_name":"Journal of Service Research","issn_l":"1094-6705","issn":["1094-6705","1552-7379"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","fnege-1","jufo-3","norway-2","poland-200","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320017","host_organization_name":"SAGE Publishing","host_organization_lineage":["https://openalex.org/P4310320017"],"host_organization_lineage_names":["SAGE Publishing"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Service Research","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://doi.org/10.1177/10946705261490028","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5013294565","display_name":"Ahmed Shahriar Ferdous","orcid":"https://orcid.org/0000-0002-8424-3055","observed_orcids":["https://orcid.org/0000-0002-8424-3055"]},"institutions":[{"id":"https://openalex.org/I149704539","display_name":"Deakin University","ror":"https://ror.org/02czsnj07","country_code":"AU","type":"education","lineage":["https://openalex.org/I149704539"]}],"countries":["AU"],"is_corresponding":true,"raw_author_name":"Ahmed Shahriar Ferdous","raw_affiliation_strings":["Marketing Discipline Group, Deakin University, Geelong, VIC, Australia"],"raw_orcid":"https://orcid.org/0000-0002-8424-3055","affiliations":[{"raw_affiliation_string":"Marketing Discipline Group, Deakin University, Geelong, VIC, Australia","institution_ids":["https://openalex.org/I149704539"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5015750925","display_name":"Omar H. M. N. Bashar","orcid":"https://orcid.org/0000-0003-3704-1298","observed_orcids":["https://orcid.org/0000-0003-3704-1298"]},"institutions":[{"id":"https://openalex.org/I149704539","display_name":"Deakin University","ror":"https://ror.org/02czsnj07","country_code":"AU","type":"education","lineage":["https://openalex.org/I149704539"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"Omar H. M. N. Bashar","raw_affiliation_strings":["Economics Discipline Group, Deakin University, Geelong, VIC, Australia"],"raw_orcid":"https://orcid.org/0000-0003-3704-1298","affiliations":[{"raw_affiliation_string":"Economics Discipline Group, Deakin University, Geelong, VIC, Australia","institution_ids":["https://openalex.org/I149704539"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5013294565"],"corresponding_institution_ids":["https://openalex.org/I149704539"],"apc_list":{"value":3900,"currency":"USD","value_usd":3900},"apc_paid":{"value":3900,"currency":"USD","value_usd":3900},"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.88335749,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9976000189781189,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9976000189781189,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13603","display_name":"Corporate Social Responsibility and Sustainability","score":0.000699999975040555,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12738","display_name":"Corporate Identity and Reputation","score":0.00039999998989515007,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[],"concepts":[{"id":"https://openalex.org/C70587473","wikidata":"https://www.wikidata.org/wiki/Q7834111","display_name":"Transformative learning","level":2,"score":0.7206000089645386},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6546000242233276},{"id":"https://openalex.org/C2780378061","wikidata":"https://www.wikidata.org/wiki/Q25351891","display_name":"Service (business)","level":2,"score":0.5584999918937683},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.5478000044822693},{"id":"https://openalex.org/C198082294","wikidata":"https://www.wikidata.org/wiki/Q3399648","display_name":"Position (finance)","level":2,"score":0.4966000020503998},{"id":"https://openalex.org/C76178495","wikidata":"https://www.wikidata.org/wiki/Q4808784","display_name":"Asset (computer security)","level":2,"score":0.47269999980926514},{"id":"https://openalex.org/C139043278","wikidata":"https://www.wikidata.org/wiki/Q837171","display_name":"Financial services","level":2,"score":0.4269999861717224},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.42590001225471497},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.3806000053882599},{"id":"https://openalex.org/C2777189325","wikidata":"https://www.wikidata.org/wiki/Q61022630","display_name":"Officer","level":2,"score":0.3619000017642975},{"id":"https://openalex.org/C95713431","wikidata":"https://www.wikidata.org/wiki/Q631425","display_name":"Vulnerability (computing)","level":2,"score":0.31040000915527344},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.289000004529953},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.28790000081062317},{"id":"https://openalex.org/C66204764","wikidata":"https://www.wikidata.org/wiki/Q219416","display_name":"Sustainability","level":2,"score":0.2849999964237213},{"id":"https://openalex.org/C153083717","wikidata":"https://www.wikidata.org/wiki/Q6535263","display_name":"Leverage (statistics)","level":2,"score":0.2782000005245209},{"id":"https://openalex.org/C14036430","wikidata":"https://www.wikidata.org/wiki/Q3736076","display_name":"Function (biology)","level":2,"score":0.27309998869895935},{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.25699999928474426}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1177/10946705261490028","doi":"https://doi.org/10.1177/10946705261490028","is_oa":true,"landing_page_url":"https://doi.org/10.1177/10946705261490028","pdf_url":null,"source":{"id":"https://openalex.org/S125608309","display_name":"Journal of Service Research","issn_l":"1094-6705","issn":["1094-6705","1552-7379"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","fnege-1","jufo-3","norway-2","poland-200","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320017","host_organization_name":"SAGE Publishing","host_organization_lineage":["https://openalex.org/P4310320017"],"host_organization_lineage_names":["SAGE Publishing"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Service Research","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.1177/10946705261490028","doi":"https://doi.org/10.1177/10946705261490028","is_oa":true,"landing_page_url":"https://doi.org/10.1177/10946705261490028","pdf_url":null,"source":{"id":"https://openalex.org/S125608309","display_name":"Journal of Service Research","issn_l":"1094-6705","issn":["1094-6705","1552-7379"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","fnege-1","jufo-3","norway-2","poland-200","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320017","host_organization_name":"SAGE Publishing","host_organization_lineage":["https://openalex.org/P4310320017"],"host_organization_lineage_names":["SAGE Publishing"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Service Research","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":63,"referenced_works":["https://openalex.org/W78473010","https://openalex.org/W1748689366","https://openalex.org/W1976472715","https://openalex.org/W1996118682","https://openalex.org/W2005946536","https://openalex.org/W2034592824","https://openalex.org/W2035554302","https://openalex.org/W2041790104","https://openalex.org/W2042454760","https://openalex.org/W2082598676","https://openalex.org/W2112256230","https://openalex.org/W2118641154","https://openalex.org/W2123372463","https://openalex.org/W2126186544","https://openalex.org/W2164639462","https://openalex.org/W2171584613","https://openalex.org/W2302221396","https://openalex.org/W2506124984","https://openalex.org/W2518783793","https://openalex.org/W2587020031","https://openalex.org/W2588891407","https://openalex.org/W2769276865","https://openalex.org/W2800252584","https://openalex.org/W2941189438","https://openalex.org/W2957515778","https://openalex.org/W2978312571","https://openalex.org/W3028541214","https://openalex.org/W3036320215","https://openalex.org/W3087108335","https://openalex.org/W3119584556","https://openalex.org/W3121403162","https://openalex.org/W3121847382","https://openalex.org/W3123200913","https://openalex.org/W3124448523","https://openalex.org/W3148138725","https://openalex.org/W3153516298","https://openalex.org/W3155761970","https://openalex.org/W3158245747","https://openalex.org/W3190997225","https://openalex.org/W3212447516","https://openalex.org/W3214675350","https://openalex.org/W3216253992","https://openalex.org/W4210852146","https://openalex.org/W4221094004","https://openalex.org/W4282981589","https://openalex.org/W4289638457","https://openalex.org/W4292454756","https://openalex.org/W4295249148","https://openalex.org/W4308896355","https://openalex.org/W4311121635","https://openalex.org/W4318317736","https://openalex.org/W4386029722","https://openalex.org/W4387697984","https://openalex.org/W4387972927","https://openalex.org/W4389567511","https://openalex.org/W4389734577","https://openalex.org/W4396667155","https://openalex.org/W4401500597","https://openalex.org/W4402225069","https://openalex.org/W4402996914","https://openalex.org/W4411272550","https://openalex.org/W7084044429","https://openalex.org/W7124678234"],"related_works":[],"abstract_inverted_index":{"Corporate":[0],"transformative":[1,207,217],"service":[2,192,218],"initiatives":[3,7,208,231],"(CTSIs)":[4],"are":[5,189,200],"service-led":[6,230],"by":[8,202,211,223],"for-profit":[9],"firms":[10,159,175],"that":[11,129,197],"serve":[12],"communities":[13],"experiencing":[14],"vulnerability":[15],"and":[16,51,74,87,122,132,173,193,220],"articulate":[17],"an":[18],"explicit":[19],"well-being":[20],"intent.":[21],"When":[22],"disclosed,":[23],"as":[24,32,232],"with":[25,99,146,158,160,237],"other":[26],"corporate":[27,118,120],"disclosures,":[28],"they":[29],"can":[30,228],"function":[31],"market-facing":[33],"signals":[34],"of":[35,67,78,95,115,186,205],"firms\u2019":[36,71,137],"enacted":[37],"service-oriented":[38,206],"societal":[39],"engagement.":[40],"However,":[41],"it":[42],"remains":[43],"unclear":[44],"whether":[45,52],"such":[46],"signaling":[47,184,221],"improves":[48],"financial":[49,72,138],"outcomes":[50,73,139],"firm-level":[53],"factors":[54],"moderate":[55],"this":[56,60,62],"effect.":[57],"To":[58],"address":[59],"gap,":[61],"study":[63],"examines":[64],"the":[65,75,203],"impact":[66,136],"CTSIs":[68,116,130,180,187,226],"disclosures":[69,131,188,227],"on":[70,144],"moderating":[76],"roles":[77],"chief":[79],"marketing":[80],"officer":[81],"(CMO)":[82],"presence,":[83],"relative":[84,162],"firm":[85,88,155],"size,":[86],"type.":[89],"A":[90],"systematic":[91],"automated":[92],"content":[93],"analysis":[94],"sustainability":[96],"reports,":[97],"cross-checked":[98],"annual":[100],"reports":[101],"from":[102],"2010":[103],"to":[104],"2019":[105],"for":[106,239],"U.S.":[107],"S&P":[108],"500":[109],"firms,":[110,195],"identifies":[111],"three":[112],"main":[113],"forms":[114],"disclosures:":[117],"commitment,":[119],"giving,":[121],"employee":[123],"volunteering.":[124],"Dynamic":[125],"panel":[126],"analyses":[127],"show":[128],"their":[133],"components":[134],"positively":[135],"(Total":[140],"q":[141],",":[142],"return":[143],"equity),":[145],"stronger":[147],"effects":[148,185],"when":[149,168],"a":[150,169],"CMO":[151,170],"is":[152,171],"present.":[153],"Relative":[154],"size":[156,164],"matters,":[157],"greater":[161],"asset":[163],"benefiting":[165],"more":[166],"strongly":[167],"present,":[172],"smaller":[174],"showing":[176,224],"broader":[177],"gains":[178],"across":[179,191],"disclosure":[181,241],"dimensions.":[182],"The":[183],"consistent":[190],"non-service":[194],"suggesting":[196],"market":[198,235],"responses":[199],"driven":[201],"communication":[204],"rather":[209],"than":[210],"industry":[212],"boundaries.":[213],"These":[214],"findings":[215],"extend":[216],"research":[219],"theory":[222],"how":[225],"position":[229],"financially":[233],"relevant":[234],"signals,":[236],"implications":[238],"managerial":[240],"practice.":[242]},"counts_by_year":[],"updated_date":"2026-11-05T12:25:35.769452","created_date":"2026-11-05T00:00:00"}
