Managerial Practices and Corporate Social Responsibility

被引：46

作者：

Attig, Najah ^{[1
]}

Cleary, Sean ^{[2
]}

机构：

[1] St Marys Univ, Halifax, NS B3H 3C3, Canada

[2] Queens Univ, Kingston, ON K7L 3N6, Canada

来源：

JOURNAL OF BUSINESS ETHICS | 2015年 / 131卷 / 01期

关键词：

Corporate social responsibility; Intangible assets; Management quality practices; Manufacturing firms; MANAGEMENT QUALITY; AGENCY COSTS; PERFORMANCE; FIRM; ORGANIZATION; GOVERNANCE; COMPANIES; VALIDITY; CULTURE; IMPACT;

D O I：

10.1007/s10551-014-2273-x

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

A unique dataset is exploited to provide insight into the impact of management quality practices (MQPs) on corporate social responsibility (CSR) for a sample of US manufacturing firms. Our results suggest that MQPs are positively and significantly related to a firm's CSR rating. This confirms that intangible assets affect corporate outcomes. We also show that superior MQPs matter more in explaining the CSR dimensions that are related directly to the firm's primary stakeholders.

引用

页码：121 / 136

页数：16

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