Does corporate governance shape the relationship between corporate social responsibility and financial performance?

Mohammed Rezaul Kabir, Hahn Thai Minh Thai Minh

Research output: Contribution to conferencePaperAcademic

Abstract

The theoretical as well as empirical relationships between corporate social responsibility and corporate financial performance are not without controversy. Yet, CSR activities are increasingly undertaken by a large number of firms, not only in developed countries but also in emerging countries. Using a multiple theory framework, we analyze a sample of Vietnamese listed firms and find that corporate social responsibility activities affect their financial performance positively. We also find that corporate governance feature like foreign ownership strengthens the positive relationship between CSR and financial performance. However, the moderating impact of state ownership is not always clear.
Original languageEnglish
Publication statusPublished - 9 Jun 2016
Event3rd Vietnam International Conference in Finance, VICIF 2016 - Da Nang, Viet Nam
Duration: 9 Jun 201610 Jun 2016
Conference number: 3
https://vicif.sciencesconf.org/resource/page/id/15

Conference

Conference3rd Vietnam International Conference in Finance, VICIF 2016
Abbreviated titleVICIF
CountryViet Nam
CityDa Nang
Period9/06/1610/06/16
Internet address

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