Asset redeployability and corporate social responsibility

被引：0
|
作者：
Harper, Joel T. [1 ]
Sun, Li [2 ]
机构：
[1] Miami Univ, Farmer Sch Business, Oxford, OH USA
[2] Univ Tulsa, Collins Coll Business, Tulsa, OK 74104 USA
来源：
REVIEW OF QUANTITATIVE FINANCE AND ACCOUNTING | 2024年
关键词：
Asset redeployability; Corporate social responsibility; Earnings management; Irresponsible behavior; G31; G32; M40; M41; FINANCIAL PERFORMANCE; NONFINANCIAL DISCLOSURE; STAKEHOLDER ORIENTATION; INVESTMENT; EARNINGS; INCENTIVES; GOVERNANCE; MATTER; MYOPIA; COST;
D O I：
10.1007/s11156-024-01341-w
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
We examine the impact of holding more redeployable assets on corporate social responsibility (CSR). Using a large panel sample of U.S. public companies, we posit and find a significant negative relation between asset redeployability and CSR performance, suggesting that firms with more redeployable assets demonstrate lower overall CSR performance. Our findings are robust to different time periods, alternative measures of redeployability, a changes analysis, and a two-stage regression analysis.
引用
收藏
页数：37
相关论文
共 50 条
  • [21] Corporate social responsibility
    Ligeti, Gyorgy
    [J]. CIVIL SZEMLE, 2007, 4 (01): : 5 - +
  • [22] Corporate social responsibility
    Cottrell, R
    [J]. INTERNATIONAL AFFAIRS, 2005, 81 (05) : 1119 - 1120
  • [23] CORPORATE SOCIAL RESPONSIBILITY
    Stegaroiu, Ion
    Baranga, Laurentiu
    [J]. METALURGIA INTERNATIONAL, 2010, 15 : 148 - 152
  • [24] Corporate social responsibility
    Leonard, D
    McAdam, R
    [J]. QUALITY PROGRESS, 2003, 36 (10) : 27 - 32
  • [25] SOCIAL CORPORATE RESPONSIBILITY
    Camara de la Fuente, Macario
    Castilla Polo, Francisca
    Munoz Guarasa, Marta
    [J]. REVISTA DE ESTUDIOS EMPRESARIALES-SEGUNDA EPOCA, 2010, (02): : 1 - 6
  • [26] Corporate Social Responsibility
    Stanislavska, Lucie
    [J]. AGRARIAN PERSPECTIVES XVIII, VOLS 1 AND 2, 2009, : 351 - 354
  • [27] Corporate social responsibility
    Helland, GA
    [J]. OIL & GAS JOURNAL, 2000, 98 (11) : 6 - +
  • [28] CORPORATE SOCIAL RESPONSIBILITY
    Vasilenkova, Diana
    [J]. AKTUALNE POHL'ADY NA KONKURENCIESCHOPNOST' A PODNIKANIE - NOVE VYZVY, 2011, : 533 - 538
  • [29] Corporate social responsibility and financial stability: evidence from the Troubled Asset Relief Program
    Cooper, Elizabeth
    Henderson, Christopher
    Kish, Andrew
    [J]. MANAGERIAL FINANCE, 2019, 45 (08) : 1111 - 1128
  • [30] Corporate social responsibility
    Robert, Isabelle
    [J]. DEVELOPPEMENT DURABLE & TERRITOIRES, 2022, 13 (03):
12345