FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W1890517194> ?p ?o ?g. }

• W1890517194 endingPage "407" @default.
• W1890517194 startingPage "400" @default.
• W1890517194 abstract "The present paper examines the relationship between Corporate Social Performance (CSP) and Corporate Financial Performance (CFP), using both accounting-based (Return on Assets and Return on Capital) and market-based (Excess Stock Returns) performance indicators. We use Bloomberg's Environmental Social Governance (ESG) Disclosure score covering the S&P500 firms in the period 2007–2011 which allows for the examination of both linear and nonlinear relationships to be considered. The results of the linear model suggest that there is a significant negative relationship between CSP and Return on Capital. However, the non linear models provide evidence of a U-shaped relationship between CSP and the accounting-based measures of CFP, suggesting that in the longer run CSP effects are positive. Most prominent among our results is that fact that by disentangling the ESG Disclosure score into its environmental, social and governance sub-components, we find that a U-shaped relationship exists only between the governance sub-component and CFP. A straightforward implication of our findings suggests that in order for CSR to serve the interests of the shareholders, a long-run planning and considerable resources should be dedicated at this direction, given that CSR expenditure pays off only after a threshold of CSP has been reached. Furthermore, the fact that governance is the key driver affecting the CSP-CFP relationship suggests that CSR investments should be directed to this component." @default.
• W1890517194 created "2016-06-24" @default.
• W1890517194 creator A5013319278 @default.
• W1890517194 creator A5028056426 @default.
• W1890517194 creator A5060313232 @default.
• W1890517194 date "2016-01-01" @default.
• W1890517194 modified "2023-10-16" @default.
• W1890517194 title "Corporate social responsibility and financial performance: A non-linear and disaggregated approach" @default.
• W1890517194 cites W1868996306 @default.
• W1890517194 cites W1903483230 @default.
• W1890517194 cites W1977127281 @default.
• W1890517194 cites W1989485013 @default.
• W1890517194 cites W1993068076 @default.
• W1890517194 cites W1993987322 @default.
• W1890517194 cites W1999064493 @default.
• W1890517194 cites W2003058747 @default.
• W1890517194 cites W2007801487 @default.
• W1890517194 cites W2009892112 @default.
• W1890517194 cites W2036809829 @default.
• W1890517194 cites W2042061542 @default.
• W1890517194 cites W2045378213 @default.
• W1890517194 cites W2068087503 @default.
• W1890517194 cites W2083242060 @default.
• W1890517194 cites W2103505302 @default.
• W1890517194 cites W2104148426 @default.
• W1890517194 cites W2117735303 @default.
• W1890517194 cites W2128583741 @default.
• W1890517194 cites W2129129364 @default.
• W1890517194 cites W2146200864 @default.
• W1890517194 cites W2147344023 @default.
• W1890517194 cites W2167116820 @default.
• W1890517194 cites W3121358642 @default.
• W1890517194 cites W3121384737 @default.
• W1890517194 cites W3121427625 @default.
• W1890517194 cites W3121464887 @default.
• W1890517194 cites W3122239873 @default.
• W1890517194 cites W3122701809 @default.
• W1890517194 cites W3123913844 @default.
• W1890517194 cites W3124571540 @default.
• W1890517194 cites W3125866812 @default.
• W1890517194 cites W4243269373 @default.
• W1890517194 doi "https://doi.org/10.1016/j.econmod.2015.09.019" @default.
• W1890517194 hasPublicationYear "2016" @default.
• W1890517194 type Work @default.
• W1890517194 sameAs 1890517194 @default.
• W1890517194 citedByCount "291" @default.
• W1890517194 countsByYear W18905171942016 @default.
• W1890517194 countsByYear W18905171942017 @default.
• W1890517194 countsByYear W18905171942018 @default.
• W1890517194 countsByYear W18905171942019 @default.
• W1890517194 countsByYear W18905171942020 @default.
• W1890517194 countsByYear W18905171942021 @default.
• W1890517194 countsByYear W18905171942022 @default.
• W1890517194 countsByYear W18905171942023 @default.
• W1890517194 crossrefType "journal-article" @default.
• W1890517194 hasAuthorship W1890517194A5013319278 @default.
• W1890517194 hasAuthorship W1890517194A5028056426 @default.
• W1890517194 hasAuthorship W1890517194A5060313232 @default.
• W1890517194 hasBestOaLocation W18905171942 @default.
• W1890517194 hasConcept C10138342 @default.
• W1890517194 hasConcept C106159729 @default.
• W1890517194 hasConcept C120757647 @default.
• W1890517194 hasConcept C121955636 @default.
• W1890517194 hasConcept C127413603 @default.
• W1890517194 hasConcept C135510737 @default.
• W1890517194 hasConcept C141261163 @default.
• W1890517194 hasConcept C143910263 @default.
• W1890517194 hasConcept C144133560 @default.
• W1890517194 hasConcept C162324750 @default.
• W1890517194 hasConcept C172497479 @default.
• W1890517194 hasConcept C17744445 @default.
• W1890517194 hasConcept C182306322 @default.
• W1890517194 hasConcept C185669311 @default.
• W1890517194 hasConcept C187736073 @default.
• W1890517194 hasConcept C200870193 @default.
• W1890517194 hasConcept C204036174 @default.
• W1890517194 hasConcept C2777601474 @default.
• W1890517194 hasConcept C39389867 @default.
• W1890517194 hasConcept C39549134 @default.
• W1890517194 hasConcept C78519656 @default.
• W1890517194 hasConceptScore W1890517194C10138342 @default.
• W1890517194 hasConceptScore W1890517194C106159729 @default.
• W1890517194 hasConceptScore W1890517194C120757647 @default.
• W1890517194 hasConceptScore W1890517194C121955636 @default.
• W1890517194 hasConceptScore W1890517194C127413603 @default.
• W1890517194 hasConceptScore W1890517194C135510737 @default.
• W1890517194 hasConceptScore W1890517194C141261163 @default.
• W1890517194 hasConceptScore W1890517194C143910263 @default.
• W1890517194 hasConceptScore W1890517194C144133560 @default.
• W1890517194 hasConceptScore W1890517194C162324750 @default.
• W1890517194 hasConceptScore W1890517194C172497479 @default.
• W1890517194 hasConceptScore W1890517194C17744445 @default.
• W1890517194 hasConceptScore W1890517194C182306322 @default.
• W1890517194 hasConceptScore W1890517194C185669311 @default.
• W1890517194 hasConceptScore W1890517194C187736073 @default.
• W1890517194 hasConceptScore W1890517194C200870193 @default.
• W1890517194 hasConceptScore W1890517194C204036174 @default.
• W1890517194 hasConceptScore W1890517194C2777601474 @default.

• next