Corporate Social Responsibility and financial performance in the Tunisian companies

被引：0
|
作者：
Dkhili, Hichem [1 ]
Ansi, Henda [1 ]
机构：
[1] Univ Jendouba, Jendouba, Tunisia
来源：
INNOVATION AND SUSTAINABLE COMPETITIVE ADVANTAGE: FROM REGIONAL DEVELOPMENT TO WORLD ECONOMIES, VOLS 1-5 | 2012年
关键词：
Corporate Social Responsibility; Financial Performance; Tunisian Corporate; Stakeholder theory; MANAGEMENT;
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
This research examines the effects of Corporate Social Responsibility on the financial performance in the Tunisian context. The CSR is measured by an investigation which is addressed to a 30 companies. Thus the financial performance is measured using two accounting variables: return in assets.(ROA) and return in equity (ROE). The financial data are those of 2004, 2005, 2006, and 2007 reports. The results show the absence of relationship between the RSE and the financial performance measured by ROA, whereas there is a positive relationship if the financial performance is measured by the ROE.
引用
收藏
页码：2596 / 2607
页数：12
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