Corporate social disclosure quantity and quality as moderators between corporate social responsibility performance and corporate financial performance
Corporate social responsibility performance and corporate financial performance has been extensively examined without any consensus about the relationship.While some reported positive, others reported negative, neutral and even inconclusive findings on the relationship.These reasons make the topic a...
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| Format: | Article |
| Language: | English |
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IISTE
2014
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| Online Access: | https://repo.uum.edu.my/id/eprint/18179/1/RJFA%205%2014%202014%2015-19.pdf |
| _version_ | 1803627510192144384 |
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| author | Karaye, Yusuf Ibrahim Ishak, Zuaini Che Adam, Noriah |
| author_facet | Karaye, Yusuf Ibrahim Ishak, Zuaini Che Adam, Noriah |
| author_sort | Karaye, Yusuf Ibrahim |
| collection | UUM |
| description | Corporate social responsibility performance and corporate financial performance has been extensively examined without any consensus about the relationship.While some reported positive, others reported negative, neutral and even inconclusive findings on the relationship.These reasons make the topic an avenue for debates over a long period.This development call for the introduction of moderating variables to account for when and under what conditions is the relationship positive, negative or neutral/inconclusive.This study proposes to provide a framework that examines the association between CSR and CFP, promoting a potential moderator, CSR disclosure.Based on the literature reviewed, this paper proposes three variables which can be used to implement the framework within firm level.The variables are corporate social responsibility performance, corporate
financial performance and corporate social disclosure |
| first_indexed | 2024-07-04T06:07:12Z |
| format | Article |
| id | uum-18179 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T06:07:12Z |
| publishDate | 2014 |
| publisher | IISTE |
| record_format | dspace |
| spelling | uum-181792016-06-26T07:03:51Z https://repo.uum.edu.my/id/eprint/18179/ Corporate social disclosure quantity and quality as moderators between corporate social responsibility performance and corporate financial performance Karaye, Yusuf Ibrahim Ishak, Zuaini Che Adam, Noriah HF5601 Accounting Corporate social responsibility performance and corporate financial performance has been extensively examined without any consensus about the relationship.While some reported positive, others reported negative, neutral and even inconclusive findings on the relationship.These reasons make the topic an avenue for debates over a long period.This development call for the introduction of moderating variables to account for when and under what conditions is the relationship positive, negative or neutral/inconclusive.This study proposes to provide a framework that examines the association between CSR and CFP, promoting a potential moderator, CSR disclosure.Based on the literature reviewed, this paper proposes three variables which can be used to implement the framework within firm level.The variables are corporate social responsibility performance, corporate financial performance and corporate social disclosure IISTE 2014 Article PeerReviewed application/pdf en cc_by https://repo.uum.edu.my/id/eprint/18179/1/RJFA%205%2014%202014%2015-19.pdf Karaye, Yusuf Ibrahim and Ishak, Zuaini and Che Adam, Noriah (2014) Corporate social disclosure quantity and quality as moderators between corporate social responsibility performance and corporate financial performance. Research Journal of Finance and Accounting, 5 (14). pp. 15-19. ISSN 2222-1697 http://www.iiste.org/Journals/index.php/RJFA/article/view/14616/14925 |
| spellingShingle | HF5601 Accounting Karaye, Yusuf Ibrahim Ishak, Zuaini Che Adam, Noriah Corporate social disclosure quantity and quality as moderators between corporate social responsibility performance and corporate financial performance |
| title | Corporate social disclosure quantity and quality as moderators between corporate social responsibility performance and corporate financial performance |
| title_full | Corporate social disclosure quantity and quality as moderators between corporate social responsibility performance and corporate financial performance |
| title_fullStr | Corporate social disclosure quantity and quality as moderators between corporate social responsibility performance and corporate financial performance |
| title_full_unstemmed | Corporate social disclosure quantity and quality as moderators between corporate social responsibility performance and corporate financial performance |
| title_short | Corporate social disclosure quantity and quality as moderators between corporate social responsibility performance and corporate financial performance |
| title_sort | corporate social disclosure quantity and quality as moderators between corporate social responsibility performance and corporate financial performance |
| topic | HF5601 Accounting |
| url | https://repo.uum.edu.my/id/eprint/18179/1/RJFA%205%2014%202014%2015-19.pdf |
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