scholarly journals Corporate social responsibility and the non-linear effect on audit opinion for energy firms in Vietnam

2020 ◽  
Vol 7 (1) ◽  
pp. 1757841
Author(s):  
Xuan-Hung Nguyen ◽  
Hiep-Thien Trinh ◽  
Collins G. Ntim
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Audit Opinion ◽  
Linear Effect ◽  
Non Linear Effect ◽  
Non Linear ◽  
Corporate Social

Corporate social responsibility, trade credit provision and doubtful accounts receivable: the case in China

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Liem Nguyen ◽  
Khuong Nguyen
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Trade Credit ◽  
Generalized Method Of Moments ◽  
Agency Cost ◽  
Content Type ◽  
Linear Effect ◽  
Listed Firms ◽  
Non Linear ◽  
Corporate Social

Purpose This study aims to examine the linear and non-linear effects of corporate social responsibility (CSR) engagement on trade receivables of listed firms in China. Furthermore, this paper analyzes whether CSR explains the provision for doubtful trade receivables. Design/methodology/approach The authors use a sample of listed firms in China over the period from 2008 to 2015. System generalized method of moments is used to estimate dynamic panel models. Findings CSR is positively related to trade receivables, in line with previous studies in this field. Nonetheless, the investigation of the non-linear effect of CSR reveals that CSR has an inverted U-shaped relationship with trade receivables. This implies that at low levels, CSR is more likely to be a tool to mitigate risk and/or build a trusting relationship between suppliers and buyers; whereas, at high levels, CSR is more prone to be subject to agency cost. The authors further find that CSR has a U-shaped relationship with the provision for bad trade receivables, which substantiates the above link between CSR and trade receivables. Originality/value Previous studies have extensively examined the link between trade credit extension and firm performance and determinants of trade credit. CSR can be connected to trade receivables in some ways, but very little effort has been exerted in verifying this relationship. In addition, CSR is linearly linked to trade receivables in previous literature, but theoretically, it can be expected to have a non-linear relationship with trade receivables. Furthermore, CSR has not been examined as a determinant of the provision for doubtful trade receivables. The authors aim to void the gaps here by using a sample of listed firms in China.

Corporate social responsibility innovation as a counterstrategy of national brand manufacturer against private label

2019 ◽  
Vol 11 (3) ◽  
pp. 393-407 ◽  
Author(s):  
Heng Xu
Keyword(s):  
Corporate Social Responsibility ◽  
Theoretical Model ◽  
Social Responsibility ◽  
Private Label ◽  
National Brand ◽  
Socially Responsible ◽  
Content Type ◽  
Non Linear ◽  
Corporate Social ◽  
Brand Product

Purpose This paper aims to investigate the national brand manufacturer's ability from corporate social responsibility (CSR) innovation as a counterstrategy against the private label by a retailer. By constructing a model of manufacturer–retailer interaction, the paper attempts to analyze that the national brand manufacturer’s decision on the CSR innovation and the effect of such innovation on the retailer’s motivation of launching the private label. The results of the theoretical model in this paper could be applied by the actors in supply chains in making decision on CSR innovation and the launch of a new brand. Design/methodology/approach The theoretical model in the paper describes a manufacturer–retailer interaction with the presence of the private label and CSR innovation on the national brand. Specifically, the manufacturer has option of innovating its products and makes them to be more socially responsible; in the meanwhile, the retailer has option of launching its private label. Moreover, there are heterogeneous consumers with respect to their preferences on the CSR feature. The altruistic consumers prefer the socially responsible product while the normal consumers are indifferent between the socially responsible and basic products. By predicting the expected profit, the two firms make decision over the supply chain. Findings The authors find that the CSR innovation can indeed restrict the retailer’s incentive to launch the private label. Because of the presence of the altruistic consumers, the CSR innovation can help the national brand product to expand its market relative to the situation without the innovation. They demonstrate that the national brand manufacturer wishes to invest more in CSR innovation under non-linear pricing contract and the retailer is more likely to launch the private label. This is because that the non-linear pricing contract makes the two firms to concern more about their joint profit, causing the competition is less fierce. Originality/value This paper explains that the CSR innovation in the national brand product can be an effective counterstrategy by the manufacturer to deter the launch of the private label, which has not been considered by the existing studies about national brand-private label competition. Moreover, this paper also shows that the CSR innovation may benefit both the national brand manufacturer and the retailer under some conditions. In addition, the results of the paper provide some insights to the national brand manufacturer when making decision on the CSR innovation and to the retailer when reacting the manufacturer’s CSR innovation.

Nexus between corporate social responsibility and financial and non-financial sectors’ performance: a non-linear and disaggregated approach

2020 ◽  
Vol 27 (31) ◽  
pp. 39164-39179 ◽  
Author(s):  
Malik Shahzad Shabbir ◽  
Ejaz Aslam ◽  
Adil Irshad ◽  
Kanwal Bilal ◽  
Shahab Aziz ◽  
...  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Non Linear ◽  
Corporate Social

scholarly journals Firm growth, business risk, and corporate social responsibility in Taiwan’s food industry

2019 ◽  
Vol 65 (No. 8) ◽  
pp. 366-374
Author(s):  
Shiu-Wan Hung ◽  
Chiao-Ming Li ◽  
Joe-Ming Lee
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Food Industry ◽  
Firm Growth ◽  
Threshold Value ◽  
Smooth Transition ◽  
Business Risk ◽  
Non Linear ◽  
Size Threshold ◽  
Corporate Social

This study applies the multiple-regime panel smooth transition regression (MR-PSTR) estimation to investigate the non-linear dynamic relationship between a firm’s corporate social responsibility (CSR) and firm growth in the food industry under the size threshold, using a panel of 30 Taiwanese food firms during 2007–2017. Our empirical results reveal that firm growth and firm size present a non-linear relationship, and that firm growth is different under the size threshold value and the control variables of firm age, CSR, R&amp;D innovation, and finance policy. Corporate social responsibility helps reduce business risk. Regardless of the type and size, for many food industries, CSR is no longer an arbitrary choice, but an essential requirement.<br />

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