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Corporate environmental responsibility and financial performance : the moderating role of ownership structure and listing status of Vietnam banks
Le Ha Diem Chi; Le Hac Dinh; Nguyen Quang Nhat; Bui Thi … - In: Cogent economics & finance 10 (2022) 1, pp. 1-28
The study aims to provide empirical evidence for a one-way relationship between corporate environmental responsibility (CER) and financial performance (FP) in the banking industry, with special consideration into the moderating role of legal regulations and ownership structures. Net interest...
Persistent link: https://www.econbiz.de/10013433311
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Corporate social performance and financial performance relationship in banks : sub-industry and cross-cultural perspective
Daszyńska-Żygadło, Karolina; Słoński, Tomasz; … - In: Journal of business economics and management 22 (2021) 2, pp. 424-444
financial performance (CSP-CFP) by classifying institutions into clusters based on a type of culture which dominates in a bank … to the type of bank operations as well as the associated culture. This is an important conclusion for investors seeking … to increase value of their holdings and bank management who wants to foster bank’s profitability through CSP …
Persistent link: https://www.econbiz.de/10012506149
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Crisis and corporate social responsibility : threat or opportunity?
Fernández-Feijóo, Belén - In: International journal of economic sciences and applied … 2 (2009) 1, pp. 36-50
The objective of this paper is to reflect on the consequences of the current economic and financial crisis on Corporate Social Responsibility (CSR), a concept of great importance nowadays. The core approach is the possible link between CSR and the crisis, if both elements can be combined. After...
Persistent link: https://www.econbiz.de/10009008429
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The Effect of Culture on Consumers' Willingness to Punish Irresponsible/Corporate Behaviour : Applying Hofstede's Typology to the Punishment Aspect of Corporate Social Responsibili...
Williams, Geoffrey; Zinkin, John - 2006
This paper explores the relationship between attitudes to corporate social responsibility (CSR) and the cultural dimensions of business activity identified by Hofstede and Hofstede (2005) using a sample of nearly 90,000 stakeholders drawn from 28 countries. We develop five general propositions...
Persistent link: https://www.econbiz.de/10014057912
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Measuring Corporate Social Responsibility in India : A Composite Indicator Model
Kuriakose, Francis - 2022
This paper proposes a composite indicator model called CSR index to measure corporate social responsibility practices of Indian companies. The proposed CSR index comprises three dimensions of CSR implementation, stakeholder management and sustainability, which are measured using 39 indicators....
Persistent link: https://www.econbiz.de/10014361493
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Crisis and corporate social responsibility: Threat or opportunity?
Souto, Belén Fernández-Feijóo - In: International Journal of Economic Sciences and Applied … 2 (2009) 1, pp. 36-50
The objective of this paper is to reflect on the consequences of the current economic and financial crisis on Corporate Social Responsibility (CSR), a concept of great importance nowadays. The core approach is the possible link between CSR and the crisis, if both elements can be combined. After...
Persistent link: https://www.econbiz.de/10010289399
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The impacts of corporate social responsibility to corporate financial performance : A case study of Vietnamese commercial banks
Nguyen, Thich V.; Bui, Hang T. T.; Le, Chi H. D. - In: Cogent economics & finance 10 (2022) 1, pp. 1-22
return on equity (ROE) are selected to represent the financial performance of the bank. Using a sample of Vietnamese …) and corporate social responsibility disclosure (CSRD) on the financial performance of the bank. The results also show the … impact of the component CSRs on the bank's financial performance, particularly finding a positive effect of Environmental …
Persistent link: https://www.econbiz.de/10014500284
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Crisis and Corporate Social Responsibility: Threat or Opportunity?
Souto, Dra. Belén Fernández-Feijóo - In: International Journal of Business and Economic Sciences … 2 (2009) 1, pp. 36-50
The objective of this paper is to reflect on the consequences of the current economic and financial crisis on Corporate Social Responsibility (CSR), a concept of great importance nowadays. The core approach is the possible link between CSR and the crisis, if both elements can be combined. After...
Persistent link: https://www.econbiz.de/10008546762
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Management control packages in family businesses: a configurational approach
Einhorn, Stefanie; Heinicke, Xaver; Guenther, Thomas W. - In: Journal of Business Economics 91 (2020) 4, pp. 433-478
This study uses survey data from top managers to explore how operational (e.g., cost types and cost center accounting) and strategically oriented (e.g., strategic and business planning) management accounting (MA) practices, diagnostic and interactive use of performance measures, and cultural...
Persistent link: https://www.econbiz.de/10014503609
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The heterogeneous effects of CSR dimensions on financial performance : a new approach for CSR measurement
Su, Rongjia; Liu, Chunping; Teng, Weili - In: Journal of business economics and management 21 (2020) 4, pp. 987-1009
This paper investigates the differential effects of corporate social responsibility (CSR) dimensions on corporate financial performance (CFP) across sectors in China. This research uses a unique data set provided by China Stock Market and Accounting Research (CSMAR), showing expenditure on CSR...
Persistent link: https://www.econbiz.de/10012270563