کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
7357103 1478425 2018 49 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Economic resources and corporate social responsibility
ترجمه فارسی عنوان
منابع اقتصادی و مسئولیت اجتماعی شرکتی
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری کسب و کار و مدیریت بین المللی
چکیده انگلیسی
Our research suggests that firms condition their CSR policies on the availability of economic resources. Using the value of a firm's real estate as a measure of exogenous shocks on the firm's economic resources, we show that increases in resources reduce CSR concerns, while decreases in resources increase CSR concerns. The relative impact of resource availability on CSR concerns, however, depends on several organizational variables that influence a firm's preferences for CSR investments. Furthermore, we show that firm reactions to increases and decreases in resources are not symmetric: resource gains reduce CSR concerns, but resource losses increase CSR concerns even more markedly. Overall, these results suggest that firms may treat CSR decisions in much the same way as other investment decisions.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of Corporate Finance - Volume 51, August 2018, Pages 332-351
نویسندگان
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