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• W2977554686 abstract "Purpose of the study: Purpose of this study was to examine how family firms differ from non-family firms in the relationship between corporate social responsibility (CSR) and capital allocation efficiency, including slack resources as moderating variables. Methodology: This study used moderated regression analysis and subgroup analysis of nonfinancial companies listed in Indonesia Stock Exchange from 2011-2016. The data were gathered from Thomson Reuters and analyzed using STATA 14 unbalanced panel fixed effect. Main Findings: The results show that family firms and non-family firms are different in relation to CSR performance and capital allocation efficiency. When family firms are efficient, there is no relationship between CSR, capital allocation efficiency, and slack resources. When family firms are inefficient, CSR performance negatively affects capital allocation efficiency and slack resources reduce this negative effect. Implications: It is implied that trade-off theory only applies to non-family firms and inefficient family firms. Family firms are more efficient in allocating resources for CSR. Therefore, shareholders shall not be afraid of investing in family firms." @default.
• W2977554686 created "2019-10-10" @default.
• W2977554686 creator A5015532995 @default.
• W2977554686 date "2019-09-27" @default.
• W2977554686 modified "2023-09-26" @default.
• W2977554686 title "IMPACT OF CORPORATE SOCIAL RESPONSIBILITY AND CAPITAL ALLOCATION EFFICIENCY ON FAMILY AND NON -FAMILY FIRMS" @default.
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• W2977554686 doi "https://doi.org/10.18510/hssr.2019.7482" @default.
• W2977554686 hasPublicationYear "2019" @default.
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