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

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題名:	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)
貢獻者:	國企系
關鍵詞:	Corporate social responsibility perfocorporate financial rmance nonlinear PSTR MODEL
日期:	2021
上傳時間:	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
顯示於類別:	[企業管理學系暨國際企業管理研究所] 期刊論文

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