An empirical research on the effect of CSR on CFP - Based on listed companies in China

Dongbei Daxue Xuebao/Journal of Northeastern University

Volumn 32, Issue 2, 2011, Pages 292-296

  Zhang, Lan Xia ^a   Yuan, Dong Nan ^b   Niu, Dan ^a   Jin, Yue ^a  

^a NORTHEASTERN UNIVERSITY   (China)

^b Haixing Agency   (China)

Author keywords

Corporate financial performance (CFP); Corporate social responsibility (CSR); Listed company; Return on assets(ROA); Stakeholder

Indexed keywords

CORPORATE SOCIAL RESPONSIBILITY; FINANCIAL PERFORMANCE; LISTED COMPANIES; RETURN ON ASSETS(ROA); STAKEHOLDER;

COMMERCE; REGRESSION ANALYSIS;

ECONOMIC AND SOCIAL EFFECTS;

EID: 79953020874     PISSN: 10053026     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article

References (7)

1. Pava M L, Krausz J. The association between corporate social-responsibility and financial performance: the paradox of social cost[J]. Journal of Business Ethics, 1996, 15(3): 321-357.
2. Griffin J J, Mahon J F. The corporate social performance and corporate financial performance debate: 25 years of incomparable research[J]. Business and Society, 1997, 36(1): 5-31.
3. Roman R M, Hayibor S, Bradley A. The relationship between social and financial performance: repainting a portrait[J]. Business and Society, 1999, 38(1): 109-123.
4. Freeman R E. Strategic management: a stakeholder approach[M]. London: Pitman Publishing Inc, 1984.
5. Gerwin V L, Hans V E, Arjen V W. Corporate social and financial performance: an extended stakeholder theory, and empirical test with accounting measures[J]. Journal of Business Ethics, 2008, 79(3): 299-310.
6. Carroll A B. The pyramid of corporate social responsibility: toward the moral management of organizational stakeholders[J]. Business Horizons, 1991, 12(6): 75-91.
7. Xu Guang-hua, Zhang Rui. Studies on correlation of CSR and CFP[J]. Accounting Newsletter, 2007(12): 70-73.