Corporate social responsibility and financial performance

被引：22

作者：

Elouidani, Abdelkbir ^{[1
]}

Zoubir, Faical ^{[1
]}

机构：

[1] Fac Econ Sci Agadir, BP 8658, Poste Dakhla Agadir, Morocco

来源：

AFRICAN JOURNAL OF ACCOUNTING AUDITING AND FINANCE | 2015年 / 4卷 / 01期

关键词：

corporate social responsibility; CSR; financial performance; panel data; unobservable heterogeneity;

D O I：

10.1504/AJAAF.2015.071749

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This article will support on the econometrics of panel data to analyse the influence of corporate social responsibility (CSR) on the financial performance measured by several indicators. From a sample of 20 firms listed on the stock exchange of Casablanca between 2007 and 2010. Our research found a negative and significant impact of the CSR on financial performance. The negative influence is important in large companies, which means it is a mediating factor.

引用

页码：74 / 85

页数：12

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