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The Effect Of Corporate Social Responsibility On Financial Performance With Real Manipulation As A Moderating Variable
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Book Synopsis The Effect of Corporate Social Responsibility on Financial Performance with Real Manipulation as a Moderating Variable by : Rahma Wati
Download or read book The Effect of Corporate Social Responsibility on Financial Performance with Real Manipulation as a Moderating Variable written by Rahma Wati and published by . This book was released on 2014 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study aimed to obtain empirical evidence about the effect of real manipulation practices on Corporate Social Responsibility (CSR), and further examined the impact of real manipulation on relationship between CSR and the financial performance of companies in the future. 27 companies listed on Indonesian Stock Exchange during the years 2006-2008 were selected as sample for this study. Data were collected by purposive sampling method and statistical method used for analysis was ordinary least square regression. The study provided empirical evidence that companies engaged in the practice of real manipulation had no influence on CSR activities. The results showed that the higher level of real manipulation on operation cash flow leads to negative effect on the relationship between CSR and financial performance.
Book Synopsis The Moderating Effect of Firm Visibility on the Corporate Social Responsibility-Firm Financial Performance Relationship by : Zyed Achour
Download or read book The Moderating Effect of Firm Visibility on the Corporate Social Responsibility-Firm Financial Performance Relationship written by Zyed Achour and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This research aims to analyze the role played by firm visibility in moderating the relationship between Corporate Social Responsibility (CSR) and Firm Financial Performance (FFP). Based on the legitimacy theory, a firm,Äôs responses to stakeholder,Äôs expectations would be affected by its public visibility; we hypothesize a positive link between CSR and firm visibility. Moreover, visibility is expected to moderate the CSR-FFP relationship. We applied a Moderated Regression Analysis using the aggregate ESG scores as a CSR proxy on a panel data of listed French Companies (SBF120) over the period 2008,Äì2017. Our findings are in line with legitimacy theory, suggesting that social initiatives would be mean to strengthen the legitimacy and to secure ,Äúlicense to operate,Äù. Furthermore, firm visibility would be a contingency variable that moderates positively CSR-FFP relationship.
Book Synopsis Corporate Social Responsibility & Corporate Financial Performance Relationship: Evidence from UK ́s Food Industry by : Junaid Javaid
Download or read book Corporate Social Responsibility & Corporate Financial Performance Relationship: Evidence from UK ́s Food Industry written by Junaid Javaid and published by GRIN Verlag. This book was released on 2014-09-23 with total page 19 pages. Available in PDF, EPUB and Kindle. Book excerpt: Project Report from the year 2012 in the subject Business economics - Business Management, Corporate Governance, grade: B-, Manchester Metropolitan University Business School, course: MSc Finance, language: English, abstract: The main purpose of the proposed research paper will be to investigate the impact of Corporate Social Responsibility on the listed companies’ share price in order to evaluate and analyse its contribution to their increases. In the below portion, the research questions with its objectives are listed and briefly discussed below: - What Impact the Corporate Social Responsibility (CSR) Disclosure would made on the Corporate Financial Performance (CFP)? - Is it any relationship exists between the firm’s CSR and its performance based on its share prices. - Identify at least one dimension of Corporate Social Responsibility (CSR) which would be positively related to Corporate Financial Performance (CFP)? - Investigate and Presents the benefits of CSR’s implementation to the UK’s Food Industry financial and market performance? So it is cleared that the questions are properly designed in order to accomplish the core objective of the Proposed Research Paper.
Book Synopsis Research Handbook of Finance and Sustainability by : Sabri Boubaker
Download or read book Research Handbook of Finance and Sustainability written by Sabri Boubaker and published by Edward Elgar Publishing. This book was released on 2018 with total page 681 pages. Available in PDF, EPUB and Kindle. Book excerpt: The severe consequences of the global financial crisis 2008-2009 and numerous accounting frauds and financial scandals over the last fifteen years have let to calls for more ethical and responsible actions in all economic activities including consumption, investing, governance and regulation. Despite the fact that ethics in business and corporate social responsibility rules have been adopted in various countries, more efforts have to be devoted to motivate and empower more actors to integrate ethical behavior and rules in making business and managerial decisions. The Research Handbook of Finance and Sustainability will provide the readers but particularly investors, managers, and policymakers with comprehensive coverage of the issues at the crossroads of finance, ethics and sustainable development as well as proposed solutions, while focusing on three different levels: corporations, investment funds, and financial markets.
Book Synopsis Corporate Responsibility and Financial Performance by : Moses Pava
Download or read book Corporate Responsibility and Financial Performance written by Moses Pava and published by Praeger. This book was released on 1995-08-30 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The core idea of corporate social responsibility, the notion that companies have a responsibility beyond legal requirements, is by now deeply embedded in the corporate cultures of the largest U.S. companies. The authors suggest that productive debate now focuses on the following two issues. First, what are the impacts of existing corporate social responsibility programs for the corporation? And, second, what constitutes the precise contours of this responsibility? This book explores these two themes. The issue of how corporate social responsibility affects individual companies engaged in socially responsible activities is not well understood. Further, the distinction between legitimate and illegitimate corporate social responsibility activities has not always been clearly drawn. This book, therefore, is designed to fill in some of the gaps in our understanding. This is done by carefully organizing and reviewing the relevant and growing literature on corporate social responsibility. In addition, this book reports on the results of two original empirical studies designed to further explore the relationship between corporate social responsibility and traditional financial performance. This book has profound implications for business executives and researchers in finance, accounting, business ethics, and business and society.
Book Synopsis The Effects of Corporate Social Responsibility by : Min Yong Lee
Download or read book The Effects of Corporate Social Responsibility written by Min Yong Lee and published by . This book was released on 2012 with total page 202 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Financial Impacts of Corporate Social Responsibility by : Samuel Williams
Download or read book The Financial Impacts of Corporate Social Responsibility written by Samuel Williams and published by Anchor Academic Publishing (aap_verlag). This book was released on 2014-05-22 with total page 53 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate Social Responsibility (CSR) is probably one of the most current and evolving issues within the business world today. There is extensive research in to the financial impacts that CSR has upon a business, yet the outcome remains inconclusive due to contradicting findings. This Independent Learning Project presents many of these contentious financial impacts through a literature review. The primary research then focuses on attempts to contribute to current research by questioning employees at a company with a high level of environmental CSR, to discover if it is a determining factor in terms of their recruitment. An online questionnaire has been used to gain information from 66 respondents regarding their opinions and experiences upon environmental aspects when seeking a new job. The research concludes that employees deem environmental aspects of a business to be relevant when applying for a role, yet the majority do not actively seek to find information regarding it, thus overstating its importance through their opinions. Furthermore, the research indicates that utilitarian aspects are rated of higher importance. This may be a result of difficult financial times.
Book Synopsis The Effect of Corporate Social Responsibility to Financial Performance of Company in Indonesia by : Farah Margaretha
Download or read book The Effect of Corporate Social Responsibility to Financial Performance of Company in Indonesia written by Farah Margaretha and published by . This book was released on 2016 with total page 8 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study aims to determine the effect of corporate social responsibility (employee, environment, and community) to financial performance (ROA and Tobin's Q). This study using a sample of 30 primary sector companies listed in Indonesia Stock Exchange for the period 2010-2013 which is chosen using purposive sampling method. The analysis used in this study is multiple regression analysis with the Statistical Package for the Social Science (SPSS) as its program. The results of this study indicate that CSR measured through indicators of employee has no significant effect on the company's financial performance as measured by ROA and Tobin's Q. Environment has a significant effect on ROA but not against Tobin 's Q. Community has a significant effect both on ROA and Tobin's Q. The results of this study can be used by managers for consideration to improve the financial performance by choosing environment and the community as a social activity.
Book Synopsis Corporate Social Responsibility Engagement, Corporate Financial Performance and CEO Characteristics by : Chao Bian
Download or read book Corporate Social Responsibility Engagement, Corporate Financial Performance and CEO Characteristics written by Chao Bian and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The current study examines the effect of corporate social responsibility (CSR) engagement on corporate financial performance (CFP). Prior studies document a positive CSR-CFP association without considering the moderating effects of chief executive officer (CEO) characteristics such as compensation incentives and tenure. Our results show evidence of a positive association between CSR and CFP only in the firms managed by short-tenured, high-cash paid CEOs and particularly during an industry's cooling-off period. The results imply that the incentives embedded in the current CEO pay are not effective and CEOs use CSR as a compensation management tool to increase their share-based pay. To encourage a CEO to implement CSR engagement, particularly during an industry's boom period, the board of directors should decrease common-share payments and increase the CEO's option payments. In addition, the proportion of cash compensation in the CEO's total compensation should not be reduced.
Book Synopsis Corporate Social Responsibility Reporting in China by : Kwang-Yong Shin
Download or read book Corporate Social Responsibility Reporting in China written by Kwang-Yong Shin and published by Springer Science & Business Media. This book was released on 2014-01-23 with total page 245 pages. Available in PDF, EPUB and Kindle. Book excerpt: The CSR report has become a very important tool which can help corporations to set up strategies and build their core competencies. This book presents a range of cases from different industries. Based on the analysis of the enterprise survival environment, it points out the necessity and significance of CSR. The book analyzes the current situation and development trend of CSR in China, as well as its international developing trend. By analyzing the management framework and formulation process of the CSR report, this book provides businesses with guiding principles for preparing the CSR report.
Book Synopsis Earnings Quality and Corporate Social Responsibility Performance by : Ming (Eledy) Yin
Download or read book Earnings Quality and Corporate Social Responsibility Performance written by Ming (Eledy) Yin and published by . This book was released on 2014 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: This thesis provides additional evidence on the association between corporate social responsibility (CSR) performance and earnings management, and the persistence of the relationship over time. The analyses are based on a sample of U.S. firms from 1991 to 2011. Based on two proxies of earnings management, I find that firms with superior CSR performance experience a reduction in earnings management through both accruals and real manipulations. Further, I find that the negative association between CSR performance and accruals-based earnings management was diminished by the Global Financial Crisis. Moreover, I find that firms with superior CSR performance are less likely to engage in future earnings management through real activity manipulation. However, I fail to find any evidence to support the impact of the Global Financial Crisis on the association between current CSR performance and future earnings management. Overall, my findings are consistent with the view that CSR firms behave in an ethical, trustworthy and honest manner in their accounting and operating decisions, leading to higher transparency in their financial reporting.
Book Synopsis The Analysis and Use of Financial Statements by : Gerald I. White
Download or read book The Analysis and Use of Financial Statements written by Gerald I. White and published by John Wiley & Sons. This book was released on 2002-12-30 with total page 786 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting Standards (US and International) have been updated to reflect the latest pronouncements. * An increased international focus with more coverage of IASC and non-US GAAPs and more non-US examples.
Book Synopsis CSR & Company Financial Performance by : Michael Moore
Download or read book CSR & Company Financial Performance written by Michael Moore and published by . This book was released on 2019 with total page 25 pages. Available in PDF, EPUB and Kindle. Book excerpt: There has been long debate about the effects of corporate social responsibility and its impact on corporate financial performance. This study looks to analyse the effects of companies that change their level of corporate social responsibility level and the resulting change in financial performance. This study goes one step further by then dividing the corporate social responsibility measure into its six components and looks to analyse each of their individual impacts on financial performance. This study shows that changes in the level of CSR results in an increase in company return on equity and a decrease in total revenues. The results then show that the increase in return on equity is primarily driven by the diversity factor, implying that increases in diversity ratings result in increases in ROE. The negative correlation of CSR and revenue is primarily driven by employee relations and environmental scores. This implies that employee relations and environmental CSR scores have negative impacts on firm financial performance. The results of this study are important value additions to the ongoing debate and prove that corporate social responsibility can increase firm financial performance if it is invested in the right places.
Book Synopsis Perspectives on Corporate Social Responsibility by : Lez Rayman-Bacchus
Download or read book Perspectives on Corporate Social Responsibility written by Lez Rayman-Bacchus and published by Routledge. This book was released on 2017-03-02 with total page 275 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the last decade the question of the relationship between organizations and society has been subject to much debate, often of a critical nature. The decade has seen protests concerning the actions of organizations, exposures of corporate exploitation and unfolding accounting scandals. At the same time ethical behaviour and a concern for the environment have been shown to have a positive correlation with corporate performance. The nature of corporate social responsibility is therefore a topical one for businesses and academics. There are, however, many different perspectives upon what is meant by corporate social responsibility and how this might be applied within organizations. The authors involved are respected academics from a variety of disciplines from around the world. The contributions to this book investigate theoretical perspectives on the topic, the application in practice of socially responsible behaviour and the ethical dimension of such behaviour.
Book Synopsis The Effects of Environmental Corporate Social Responsibility on Financial Returns by : Kevin Acevedo
Download or read book The Effects of Environmental Corporate Social Responsibility on Financial Returns written by Kevin Acevedo and published by . This book was released on 2022 with total page 45 pages. Available in PDF, EPUB and Kindle. Book excerpt: A major issue concerning companies is global warming and the impact that firms have on the environment. Companies are taking steps towards sustainability, but it is unclear if sustainable business practices are beneficial to companies’ financial performance. This paper examines the effect of environmental corporate social responsibility (CSR) of Fortune 250 companies on financial performance. The analysis reveals significant effects on financial performance, but they are inconsistent and hard to interpret.
Book Synopsis Investor Oriented Corporate Social Responsibility Reporting by : Jane Thostrup Jagd
Download or read book Investor Oriented Corporate Social Responsibility Reporting written by Jane Thostrup Jagd and published by Routledge. This book was released on 2014-08-27 with total page 158 pages. Available in PDF, EPUB and Kindle. Book excerpt: Reporting organizations' corporate social responsibility activities is difficult - a lack of regulation means that the communication of these activities varies significantly and there is a multitude of ways in which mistakes can be made. The author provides the tools and insights required to produce investor-friendly CSR reports and includes a chapter showing how the investors can integrate CSR in their quantified analysis of investment-opportunities. Features include formulas, conversion standards and CSR note tables which enable the book to be used as a practical handbook as well as in the classroom. Written by an experienced compliance officer with years of experience in reporting CSR, this book is an easy-to-follow guide for practitioners and students and will be required reading for students of accounting, financial reporting and auditing as well as those in industry who want to improve their organization's reporting standards.
Book Synopsis The Negative Side of Corporate Social Responsibility by : Jingzhi Shang
Download or read book The Negative Side of Corporate Social Responsibility written by Jingzhi Shang and published by . This book was released on 2013 with total page 87 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although corporate social responsibility (CSR) has become increasingly important to a company's success, the relationship between CSR and corporate financial performance is equivocal. The purpose of this research is to explore additional conditions under which CSR can lead to negative outcomes for both the firm and consumers. Specifically, different from other papers examining the negative effects of CSR that focus on either perceived negative motivations or perceived unethical behavior by the firm, this research examines how CSR that is, on the surface, perceived positively by consumers, leads to negative outcomes. The first paper, "Who's working in the kitchen today", explores the potential for CSR activities to lead to negative financial outcomes through producer contagion between stigmatized populations and products they produce. The results show that although consumers admire companies that hire stigmatized populations, they actually tend to avoid products produced by stigmatized populations. Consumers believe that this CSR practice decreases the value of products because stigmatized populations may contaminate the products by transferring their negative properties to the products through the production process. Further research identifies the mediating effect of disgust and the moderating effects of product intimacy and end user vulnerability. Finally, a choice task reveals that the negative producer contagion effect can be mitigated by implicit information such as color. The second paper, "Can 'Real' Men Consume Ethically?" complements the first paper by examining the outcomes from the consumers' perspective. This paper examines how observers make judgments about consumers on the basis of their CSR support. Across four experiments it reveals that, in addition to being viewed as socially responsible, consumers are viewed as less masculine and more feminine when they consume ethical products. It also identifies two boundary conditions to this effect, including the use of self-benefit advertising appeals and the use of descriptive norms to signal gender appropriate behavior. It also identifies how consumers resolve the conflict of prosocial and gender-congruent impression management objectives. It shows that when consumers are in the presence of observers of the opposite sex, they are more likely to prioritize prosocial identity even when it threatens their gender orientation.
