Corporate social responsibility and financial performance: a case study based in Taiwan

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Title:	Corporate social responsibility and financial performance: a case study based in Taiwan
Authors:	Lee, YH (Lee, Yung-Heng) Yang, LTY (Yang, Lori Tzu-Yi)
Contributors:	國企系
Keywords:	Corporate social responsibility perfocorporate financial rmance nonlinear PSTR MODEL
Date:	2021
Issue Date:	2021-04-22 10:45:00 (UTC+8)
Abstract:	This study investigates whether the impact of a firm's CFP differs depending on the level of CSR performance and the amount of annual operating expenditure. The 'Excellence in Corporate Social Responsibility TOP 50' award results serve as the CSR performance indicator, and corporate annual financial performance data from 2013 to 2017 serve as empirical data. This study uses the panel smooth transition regression model. The findings reveal that the relationship between a firm's operating expenditures and its profitability is non-linear, and with certain threshold values of CSR scores, operating spend has a more significant and negative effect on profitability. Firms that implemented more CSR measures experienced greater negative effects on profitability.
Relation:	APPLIED ECONOMICS 卷 53, 期 23, 頁 2661 - 2670 2021
Appears in Collections:	[Department of Business Administration & Graduate Institute of International Business Administration ] periodical articles

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