Mandatory corporate social responsibility and provision of trade credit: Evidence from India

被引：2

作者：

Altaf, Nufazil ^{[1
]}

机构：

[1] NIT Srinagar, Dept Humanities Social Sci & Management, Srinagar, India

来源：

JOURNAL OF PUBLIC AFFAIRS | 2023年 / 23卷 / 01期

关键词：

cash holding; corporate social responsibility; trade credit; trust; FINANCIAL CONSTRAINTS; FIRM PERFORMANCE; IMPACT; INVESTMENT; SUPPLIERS; TRUST;

D O I：

10.1002/pa.2830

中图分类号：

C93 [管理学]; D035 [国家行政管理]; D523 [行政管理]; D63 [国家行政管理];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ; 1204 ; 120401 ;

摘要：

The relationship between corporate social responsibility and trade credit is investigated in this study via the trust (direct) and cash holding (indirect) channels. We discovered that corporate social responsibility and trade credit are strongly correlated, lending support to the trust channel. We also find evidence for the indirect route; particularly, enterprises with high CSR have high cash holdings, which are associated with less trade credit.

引用

页数：10

共 50 条

[41] Corporate Social Responsibility in India
Ghosh, Sumona
JOURNAL OF HUMAN VALUES, 2009, 15 (02) : 202 - 205
[42] Digital transformation and trade credit provision: Evidence from China
Liu, Guangqiang
Wang, Shenghua
RESEARCH IN INTERNATIONAL BUSINESS AND FINANCE, 2023, 64
[43] Trade associations and corporate social responsibility: evidence from the UK water and film industries
Schaefer, Anja
Kerrigan, Finola
BUSINESS ETHICS-A EUROPEAN REVIEW, 2008, 17 (02) : 171 - 195
[44] Does Corporate Social Responsibility (CSR) Improve Credit Ratings? Evidence from Geographic Identification
Jiraporn, Pornsit
Jiraporn, Napatsorn
Boeprasert, Adisak
Chang, Kiyoung
FINANCIAL MANAGEMENT, 2014, 43 (03) : 505 - 531
[45] Determinants of corporate credit spread: Evidence from India
Thakur B.P.S.
Kannadhasan M.
Goyal V.
DECISION, 2018, 45 (1) : 59 - 73
[46] Corporate Social Responsibility and Earnings Management: Evidence from Saudi Arabia after Mandatory IFRS Adoption
Garfatta, Riadh
JOURNAL OF ASIAN FINANCE ECONOMICS AND BUSINESS, 2021, 8 (09): : 189 - 199
[47] Financial Reporting and Trade Credit: Evidence from Mandatory IFRS Adoption*
Li, Xiao
Ng, Jeffrey
Saffar, Walid
CONTEMPORARY ACCOUNTING RESEARCH, 2021, 38 (01) : 96 - 128
[48] Mandatory corporate social responsibility disclosure and firm innovation: Evidence from a quasi-natural experiment
Zhang, Huilin
FINANCE RESEARCH LETTERS, 2022, 47
[49] The effect of mandatory corporate social responsibility disclosure and performance on firms' dividend decisions: Evidence from China
Fonseka, Mohan
Richardson, Grant
ECONOMIC MODELLING, 2023, 120
[50] Mandatory corporate social responsibility disclosure and dividend payouts: evidence from a quasi-natural experiment
Ni, Xiaoran
Zhang, Huilin
ACCOUNTING AND FINANCE, 2019, 58 (05): : 1581 - 1612

← 1 2 3 4 5 →