Can corporate social responsibility bias lending decisions?

被引：3

作者：

Guiral, Andres ^{[1
,2
]}

Moon, Doocheol ^{[1
]}

Perez-Garcia, Javier ^{[3
]}

机构：

[1] Yonsei Univ, Sch Business, 50 Yonsei Ro, Seoul 120749, South Korea

[2] Yonsei Univ, YSB Ctr Global Business Eth & Responsibil, Sch Business, Seoul, South Korea

[3] Univ Alcala, Sch Business, Madrid, Spain

来源：

SPANISH JOURNAL OF FINANCE AND ACCOUNTING-REVISTA ESPANOLA DE FINANCIACION Y CONTABILIDAD | 2016年 / 45卷 / 04期

基金：

新加坡国家研究基金会;

关键词：

Corporate social; performance; customer awareness; lending decisions; FINANCIAL PERFORMANCE; CHARACTER; INTENSITY; COMPANIES; AUDITOR;

D O I：

10.1080/02102412.2016.1240415

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

Recent research suggests that the effect of Corporate Social Responsibility performance (CSRp) on firm value is conditional on its ability to influence stakeholders through customer awareness. This study extends previous research using an experiment to investigate whether the impact of CSRp ratings on lending decisions is moderated by the level of customer awareness. Results using experienced loan officers from an international commercial bank indicate that lending decisions are likely to be biased since CSRp ratings are interpreted as a signal for superior financial performance regardless of the level of customer awareness. Our findings suggest that loan officers are susceptible to further training in the correct interpretation of CSRp.

引用

页码：466 / 486

页数：21

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