Assessing the financial performance impact on fulfilling corporate social responsibility in terms of added value

被引：0
|
作者：
Fang X. [1 ]
Yu J. [1 ]
Yang X. [1 ]
机构：
[1] Department of Management, Hefei University, Hefei, Anhui
来源：
| 2016年 / UK Simulation Society, Clifton Lane, Nottingham, NG11 8NS, United Kingdom卷 / 17期
关键词：
Add value; Financial performance; Fixed effect panel model;
D O I：
10.5013/IJSSST.a.17.22.01
中图分类号：
学科分类号：
摘要：
Stakeholders need an enterprise financial performance indicator. The work here tries to analyze the financial performance to assess the impact on fulfilling corporate social responsibility, and estimate the value added as a very important tool to evaluate corporate financial performance. Taking the Shanghai and Shenzhen A-shares panel data of listed companies from 2006 to 2012 as the research samples, this study puts forward research questions, tests hypotheses and constructs fixed effect panel data model, testing if an enterprise value-added has an impact on fulfilling social responsibility. This study results show that improving the enterprise previous value-added has a positive impact on performance of the current corporate social responsibility. © 2016, UK Simulation Society. All rights reserved.
引用
收藏
页码：1.1 / 1.5
相关论文
共 50 条
  • [31] CORPORATE SOCIAL-RESPONSIBILITY AND FINANCIAL PERFORMANCE
    COCHRAN, PL
    WOOD, RA
    ACADEMY OF MANAGEMENT JOURNAL, 1984, 27 (01): : 42 - 56
  • [32] Good Corporate Governance, Corporate Social Responsibility, Firm Value, and Financial Performance as Moderating Variable
    Mukhtaruddin, Mukhtaruddin
    Ubaidillahz, Ubaidillah
    Dewi, Kencana
    Hakiki, Arista
    Nopriyanto, Nopriyanto
    INDONESIAN JOURNAL OF SUSTAINABILITY ACCOUNTING AND MANAGEMENT, 2019, 3 (01) : 55 - 64
  • [33] A Research on the Influence of Corporate Financial Performance and Corporate Social Responsibility
    Wang Meichen
    PROCEEDINGS OF THE 8TH EURO-ASIA CONFERENCE ON ENVIRONMENT AND CSR: TOURISM, MICE, HOSPITALITY MANAGEMENT AND EDUCATION SESSION, PT II, 2012, : 182 - 189
  • [34] The Impact of Corporate Social Responsibility on Brand Value and Financial Performance: Evidence from Bancassurance Service Providers in Vietnam
    Nguyen, Xuan Hung
    Dang, Thuy Quynh
    Dinh, Thi Thao Quyen
    Do, Phuong Thanh
    Pham, Thu Uyen
    Mai, Duc Duong
    JOURNAL OF ASIAN FINANCE ECONOMICS AND BUSINESS, 2022, 9 (06): : 183 - 194
  • [35] Social Capital, Trust, and Firm Performance: The Value of Corporate Social Responsibility during the Financial Crisis
    Lins, Karl V.
    Servaes, Henri
    Tamayo, Ane
    JOURNAL OF FINANCE, 2017, 72 (04): : 1785 - 1823
  • [36] Impact of corporate social responsibility on corporate financial performance: Evidence from the Maldives stock exchange
    Moosa, Anitha
    He, Feng
    Arrive, Tsitaire Jean
    HUMAN SYSTEMS MANAGEMENT, 2021, 40 (01) : 127 - 139
  • [37] Impact of Corporate Social Responsibility on Firm's Financial Performance: The Tanzanian Perspective
    Isanzu, Juliana
    Xu Fengju
    PROCEEDINGS OF THE 12TH INTERNATIONAL CONFERENCE ON INNOVATION AND MANAGEMENT, 2015, : 739 - 745
  • [38] The Corporate Social Responsibility and Its Impact on Financial Performance: A Case of Developing Countries
    Ma, Chao
    Chishti, Mazhar Farid
    Durrani, Muhammad Kashif
    Bashir, Rizwana
    Safdar, Sofia
    Hussain, Rana Tanveer
    SUSTAINABILITY, 2023, 15 (04)
  • [39] The fit between corporate social responsibility and corporate governance: the impact on a firm’s financial performance
    Sanja Pekovic
    Sebastian Vogt
    Review of Managerial Science, 2021, 15 : 1095 - 1125
  • [40] IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON FINANCIAL PERFORMANCE OF THE COMPANY: THE CASE OF ORANGE POLSKA
    Rentkova, Katarina
    Vartiak, Lukas
    FINANCE AND PERFORMANCE OF FIRMS IN SCIENCE, EDUCATION, AND PRACTICE, 2017, : 966 - 973
12345