Corporate social responsibility and financial performance

被引：22
|
作者：
Elouidani, Abdelkbir [1 ]
Zoubir, Faical [1 ]
机构：
[1] Fac Econ Sci Agadir, BP 8658, Poste Dakhla Agadir, Morocco
来源：
AFRICAN JOURNAL OF ACCOUNTING AUDITING AND FINANCE | 2015年 / 4卷 / 01期
关键词：
corporate social responsibility; CSR; financial performance; panel data; unobservable heterogeneity;
D O I：
10.1504/AJAAF.2015.071749
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
This article will support on the econometrics of panel data to analyse the influence of corporate social responsibility (CSR) on the financial performance measured by several indicators. From a sample of 20 firms listed on the stock exchange of Casablanca between 2007 and 2010. Our research found a negative and significant impact of the CSR on financial performance. The negative influence is important in large companies, which means it is a mediating factor.
引用
收藏
页码：74 / 85
页数：12
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