文章基本信息

标题：Corporate Social Disclosure Quantity and Quality as Moderators between Corporate Social Responsibility Performance and Corporate Financial Performance
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作者：Yusuf Ibrahim Karaye ; Zuaini Ishak ; Noriah Che-Adam 等
期刊名称：Research Journal of Finance and Accounting
印刷版ISSN：2222-1697
出版年度：2014
卷号：5
期号：14
页码：15-19
语种：English
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：Corporate social responsibility performance and corporate financial performance has been extensively examined without any consensus about the relationship. While some reported positive, others reported negative, neutral and even inconclusive findings on the relationship. These reasons make the topic an avenue for debates over a long period. This development call for the introduction of moderating variables to account for when and under what conditions is the relationship positive, negative or neutral/inconclusive. This study proposes to provide a framework that examines the association between CSR and CFP, promoting a potential moderator, CSR disclosure. Based on the literature reviewed, this paper proposes three variables which can be used to implement the framework within firm level. The variables are corporate social responsibility performance, corporate financial performance and corporate social disclosure.
关键词：corporate social responsibility; corporate social disclosure; corporate financial performance; quality; quantity