Relationship of CEO inside debt and corporate social performance: A data envelopment analysis approach

This study examines the relationship of corporate social performance (CSP) to corporate financial performance (CFP) to determine if CSP is related to firm performance. Additionally, it examines whether firm size or industry affects the relationships between CSR and CSP. This study advances the literature as it examines this relationship for companies in a developing country, Indonesia, along with examining the impact of moderating variables on this relationship. Two models were developed: the first model was derived using slack resource theory and the second model was developed using the good management theory. Through the examination of 383 firms, the result of the study failed to find a significant relationship between CSP and CFP in either model. Further analysis, using the slack resource theory, did find that company size had a significant positive moderating effect on the relationship between CSP and CFP.

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The Determinants of the Relationship of Corporate Social Performance and Financial Performance: Conceptual Framework

Issues in Social and Environmental Accounting ◽

10.22164/isea.v2i2.34 ◽

2008 ◽

Vol 2 (2) ◽

pp. 233 ◽

Cited By ~ 2

Author(s):

Hasan Fauzi

Keyword(s):

Strategic Management ◽

Financial Performance ◽

Corporate Social Performance ◽

Social Performance ◽

Business Environment ◽

Contingency Perspective ◽

Management Domain ◽

Corporate Social ◽

Relationship Of ◽

The Relationship

The objective of this paper is to investigate relationship between CSP and CFP using contingency perspective derived from the strategic management domain. The investigation will be done using lens of slack resource and good management theory. This study is expected to provide a new insight on the link between corporate social performance and corporate financial performance using contingency perspective as suggested in the strategic management and accounting literature, an area has not been examined in the prior studies. The result of this study can resolve the existing conflict in the literatures by developing an integrated model of the link between CSP and CFP and the notion of corporate performance which, in strategic management, is highly affected by four factors: business environment, strategy, organization structure, and control system. The model will explain in what condition the relationship of CSP and CFP is valid.

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KAJIAN HASIL PENELITIAN EMPIRIS HUBUNGAN KINERJA KEUANGAN, STRATEGI INOVASI, BIAYA MODAL DAN KINERJA PASAR TERHADAP CORPORATE SOCIAL PERFORMANCE

El Muhasaba Jurnal Akuntansi ◽

10.18860/em.v3i1.2352 ◽

2013 ◽

Vol 3 (1) ◽

Author(s):

Sri Pujiningsih

Keyword(s):

Financial Performance ◽

Cost Of Capital ◽

Corporate Social Performance ◽

Social Performance ◽

Management Theory ◽

Innovation Strategy ◽

Good Management ◽

Corporate Social ◽

Relationship Of ◽

The Relationship

This article aims to review empirical research results of corporate social performance (CSP) themes. This article will discuss, firstly, the relationship of financial performance and CSP, the relationships of both are negative, positive and no correlation, based on difference theories. Secondly, the correlation of innovation strategy and CSP are explained by signaling theory. Thirdly, the correlation of cost of capital and CSP can be illuminated by good management theory. Fourth, correlation of market performance and CSP can be explained by signaling and good management theory. The advantages of this article can guide researchers to developed theoretical framework and hypothesis.

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PENGARUH ORIENTASI CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KINERJA SOSIAL PERUSAHAAN DENGAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI VARIABEL PEMODERASI

Jurnal Akuntansi Indonesia ◽

10.30659/jai.2.1.37-50 ◽

2016 ◽

Vol 2 (1) ◽

pp. 37

Author(s):

Puji Harto

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Positive Relationship ◽

Corporate Social Performance ◽

Social Performance ◽

Environmental Uncertainty ◽

Ethical Orientation ◽

Corporate Social ◽

Relationship Of ◽

The Relationship

The objective of this research is to investigates the relationship of company’s orientation toward social responsibility at small and medium enterprises to their social corporate performance. In addition, this research also examines the role of environmental uncertainty as the moderating variable in affecting the relationship of corporate social responsibility orientation and corporate social performance. Sample was taken from small and medium businesess in Jawa Tengah. Initial distribution of 300 set of questionnaires to SME respondents has resulted in final sample of 115 respondents that usable to the analysis stage. The results of this study show that company’s ethical orientation has positive relationship with corporate social performance, while company’s legal orientation has negative effect toward corporate social performance. Moreover, the presence of environmental uncertainty has resulted in two significant interactions with the two components of company’s orientation. The interaction of environmental uncertainty and company’s ethical orientation has negative relationship with corporate social performance. Similarly, the interaction of environmental uncertainty and company’s legal orientation has positive relationship with corporate social performance.

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Atas do IX Simpósio Nacional de Investigação em Psicologia

Psicologia ◽

10.17575/rpsicol.v31i2.1348 ◽

2017 ◽

Vol 31 (2) ◽

pp. 137

Author(s):

Diniz Lopes ◽

Margarida Garrido

Keyword(s):

Corporate Social Performance ◽

Social Performance ◽

Driving Behavior ◽

Socially Responsible ◽

Risky Driving ◽

People With Mental Illness ◽

Corporate Social ◽

Relationship Of

Atas do IX Simpósio Nacional de Investigação em PsicologiaUniversidade do Algarve, 2016 Gestão da ansiedade na adaptação ao ensino superior: O contributo do biofeedback (pp. 137-141)Paulo Chaló, Anabela Pereira, Luís Sancho e Helena Mateus Health promotion through the modification of harmful habits and lifestyles (pp. 142-146)Pedro Matos Gonçalves, Orlindo Gouveia Pereira e Susana Machado Mendes Reflexividade ética na carreira: Papel de variáveis sociodemográficas (pp. 147-150)Cátia Marques, Ana Daniela Silva e Maria do Céu Taveira Capacidade de planeamento no envelhecimento saudável: O nível educacional interessa? (pp. 151-154)Beatriz Rosa, Maria Victoria Perea, Valentina Ladera Fernandez e Ricardo García Influência da escolaridade dos pais no prestígio do curso universitário escolhido pelos filhos (pp. 155-158)Jaisso Vautero, Ana Daniela Silva, Cátia Marques e Maria do Céu Taveira The importance of neurocognitive factors in the adoption of risky driving behavior: A comprehensive review (pp. 159-164)Sara Moreira, Diana Moreira e Fernando Barbosa O impacto da tensão trabalho-família e a sua relação com o compromisso organizacional (pp. 165-170)Lucília Abreu e Marta Alves Genograma da carreira: Análise de dissertações de doutoramento (pp. 171-175)Bruna Rodrigues, Sílvia Amado Cordeiro, Íris M. Oliveira, Ana Daniela Silva, Cátia Marques e Maria do Céu Taveira A avaliação da eficácia de um programa de desenvolvimento de competências para a vida junto de adolescentes em acolhimento residencial (pp. 176-179)Laura Santos, Maria do Rosário Pinheiro, Cristina Velho e Carla Palaio Um programa online de mindfulness: Efeitos na regulação emocional, stress e bem-estar (pp. 180-191)Cláudia Ramos, Sónia P. Gonçalves e Vasco Gaspar More socially responsible, more ethical, more attractive as a future employer? Contributes of corporate social performance and ethical reputation for the attraction of future employees (pp. 192-197)Ana Patrícia Duarte, Vítor Hugo Silva, Eduardo Simões e José Gonçalves das Neves Complexidade da conceção de parentalidade em famílias adotivas (pp. 198-201)Lília Silva, Cristina Nunes e Ana Susana Almeida O papel da felicidade na relação entre a liderança autêntica e a criatividade (pp. 202-209)Neuza Ribeiro, Ana Suzete Semedo e Arnaldo Coelho When a relationship of intimacy turns into homicide: About a case study (pp. 210-220)Andreia Azeredo, Diana Moreira e Fernando Almeida Onde estão as árvores? Análise exploratória de mapas mentais de um Campus universitário (pp. 221-226)Joana Bizarro, Gabriela Gonçalves, Catarina Silva, Patrícia Silva e Jacinta Fernandes O que pode fazer António? Os serviços de saúde mental nos processos de integração comunitária (pp. 227-231)Maria F. Jorge-Monteiro e José Ornelas Estudo da relação entre a confiança grupal e a satisfação dos membros numa perspetiva longitudinal e dinâmica (pp. 232-236)Ana Isabel de Gouveia Rente, Paulo Renato, Teresa Rebelo e Isabel Dimas Ser estudante de doutoramento: A relação de orientação e a perceção de desenvolvimento pessoal (pp. 237-242)José Simões e Madalena Melo Estudo inicial de adaptação e validação da Decision-Specific Reinvestment Scale numa amostra de atletas Portugueses (pp. 243-249)José Fernando Cruz, Patrícia Simões, Rui Sofia e Francisco J. Rodrigues Obesidade na adolescência: O papel da actividade física nas funções executivas (pp. 250-253)Fátima Gameiro, Beatriz Rosa e António Palmeira Observação de Bullying: Avaliação, sensibilidade moral e motivação para ajudar as vítimas (pp. 254-260)Sónia Pereira e Madalena Melo Relação entre cronótipo e desempenho escolar em estudantes portugueses dos 2.º e 3.º ciclos do ensino básico: Resultados preliminares (pp. 261-267)José Martins e Marco Miguel Bento Promoção da literacia emergente à luz do modelo Response to Intervention (RTI) (pp. 268-277)Marco Bento, Diana Alves, Orlanda Cruz e Ana Paula Silva Estudantes Cabo-Verdianas em Portugal: Novos perfis migratórios (pp. 278-285)Luciana Soares e Conceição Nogueira Uma perspectiva ecológica sobre o papel da qualidade da casa e da escolha na promoção do recovery e da integração comunitária no programa Casas Primeiro – Lisboa (pp. 286-291)Paulo Martins e José Ornelas “Dream Teens”: os jovens na promoção da saúde do seu grupo de pares (pp. 292-296)Cátia Branquinho, Margarida Gaspar de Matos e Projeto Aventura Social Dream Teens O recurso à suspensão provisória do processo em crimes de violência doméstica: Perceções e decisões dos/as magistrados/as (pp. 297-300)Sofia Jamal e Celina Manita The role of independent housing and working in the promotion of personal empowerment in people with mental illness (pp. 301-307)Luis Sá Fernandes e José Ornelas Sentimento de culpa e o suporte social no autocuidado das cuidadoras informais familiares (pp. 308-312)Lisneti Castro, Dayse Neri de Souza, Anabela Pereira, Evelyn Santos, Roselane Lomeo, Laurinda Mendes, Helena Teixeira, Cláudio Guimarães, Maria do Céu Ferreira e Ana Catarina Leite A Perturbação de Stresse Pós-Traumático (PTSD) em Portugal: Relação com a estima de si e o coping (pp. 313-319)João Hipólito, Odete Nunes, Rute Brites, Tito Laneiro, António Correia e Carlos Anunciação Sentido psicológico de comunidade: Um estudo multimétodo num contexto associativo (pp. 320-328)Olga Oliveira Cunha e José Henrique Ornelas

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Labour reputation and financial performance: is there a causal relationship?

Employee Relations ◽

10.1108/er-04-2017-0093 ◽

2018 ◽

Vol 40 (1) ◽

pp. 43-57 ◽

Cited By ~ 7

Author(s):

María Dolores Odriozola ◽

Antonio Martin ◽

Ladislao Luna

Keyword(s):

Financial Performance ◽

Corporate Social Performance ◽

Social Performance ◽

Causality Test ◽

Content Type ◽

Generalised Method Of Moments ◽

Corporate Social ◽

Relationship Of ◽

The Impact ◽

The Relationship

Purpose The purpose of this paper is to analyse if there is a circular relationship of causality between the labour dimension of corporate social performance (CSP) and corporate financial performance (CFP). Design/methodology/approach The sample is formed by the best companies to work for in Spain according to the labour reputation (LR) ranking developed by MERCO from 2006 to 2013. This study overcomes the limitations of previous studies using the panel data methodology (System generalised method of moments) and the Granger causality test. Findings The results suggest that the labour dimension of CSP cause CFP, but there is not causality in the opposite direction. Originality/value Studies about the relationship between dimensions of CSP and CFP demonstrated that there are divergences in the results depending on the dimension analysed. Despite managers and employees are interested in the impact of labour dimension of CSP on CFP, there are few studies about it and they have important limitations.

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