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

文化大學機構典藏 CCUR > 商學院 > 企業管理學系暨國際企業管理研究所 > 期刊論文 > Item 987654321/49499

jsp.display-item.identifier=請使用永久網址來引用或連結此文件: https://irlib.pccu.edu.tw/handle/987654321/49499

题名:	Corporate social responsibility and financial performance: a case study based in Taiwan
作者:	Lee, YH (Lee, Yung-Heng) Yang, LTY (Yang, Lori Tzu-Yi)
贡献者:	國企系
关键词:	Corporate social responsibility perfocorporate financial rmance nonlinear PSTR MODEL
日期:	2021
上传时间:	2021-04-22 10:45:00 (UTC+8)
摘要:	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.
關聯:	APPLIED ECONOMICS 卷 53, 期 23, 頁 2661 - 2670 2021
显示于类别:	[企業管理學系暨國際企業管理研究所] 期刊論文

文件中的档案:

档案	描述	大小	格式	浏览次数
index.html		0Kb	HTML	194	检视/开启

检视Licence

在CCUR中所有的数据项都受到原著作权保护.