Mandatory corporate social responsibility and provision of trade credit: Evidence from India

被引：2

作者：

Altaf, Nufazil ^{[1
]}

机构：

[1] NIT Srinagar, Dept Humanities Social Sci & Management, Srinagar, India

来源：

JOURNAL OF PUBLIC AFFAIRS | 2023年 / 23卷 / 01期

关键词：

cash holding; corporate social responsibility; trade credit; trust; FINANCIAL CONSTRAINTS; FIRM PERFORMANCE; IMPACT; INVESTMENT; SUPPLIERS; TRUST;

D O I：

10.1002/pa.2830

中图分类号：

C93 [管理学]; D035 [国家行政管理]; D523 [行政管理]; D63 [国家行政管理];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ; 1204 ; 120401 ;

摘要：

The relationship between corporate social responsibility and trade credit is investigated in this study via the trust (direct) and cash holding (indirect) channels. We discovered that corporate social responsibility and trade credit are strongly correlated, lending support to the trust channel. We also find evidence for the indirect route; particularly, enterprises with high CSR have high cash holdings, which are associated with less trade credit.

引用

页数：10

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