Academic literature on the topic 'Performance of corporate'

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Journal articles on the topic "Performance of corporate"

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Griffin, Jennifer J., and John F. Mahon. "Corporate Social Performance & Corporate Financial Performance." Proceedings of the International Association for Business and Society 6 (1995): 749–60. http://dx.doi.org/10.5840/iabsproc1995667.

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McWilliam, Gil, and N. Craig Smith. "Corporate promises and corporate performance." European Management Journal 4, no. 2 (June 1986): 121–27. http://dx.doi.org/10.1016/s0263-2373(86)80021-4.

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Irwondy, Irvian Syahbani, and Musa Hubeis. "Pengaruh Penerapan Konsep Good Corporate Governance Terhadap Kinerja Non-Keuangan di Kantor Pusat PT Asuransi Jasa Indonesia." Jurnal Manajemen dan Organisasi 7, no. 2 (June 5, 2017): 98. http://dx.doi.org/10.29244/jmo.v7i2.16567.

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Good corporate governance defines the correlation among corporate’s elements which can determine the performance of the corporation. By implementing GCG within the corporates, it is expected to increase corporate performance improvement in both financial and non-financial sector. The purposes of this research is to analyze how the implementation of GCG and the performance of PT Asuransi Jasa Indonesia and how the GCG’s influence towards corporate performance. The analytical method used in this research is multiple linear regression analysis. The analysis result shows that the GCG implementation was not significantly effect PT Asuransi Jasa Indonesia performance. Accountability has significantly effect to PT Asuransi Jasa Indonesia performance. The coefficient determination (R2) was 0,187 (18,7%) showed that GCG implementation was still has small contribution to PT Asuransi Jasa Indonesia performance.
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Huang, Chi-Jui. "Corporate governance, corporate social responsibility and corporate performance." Journal of Management & Organization 16, no. 5 (November 2010): 641–55. http://dx.doi.org/10.1017/s1833367200001784.

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AbstractPrevious research has analyzed and debated corporate governance (CG) and corporate social responsibility (CSR) independently. This paper aims to empirically explore the interrelationship between CG, CSR, financial performance (FP) and Corporate Social Performance (CSP) using a sample of 297 electronics companies operating in Taiwan, a newly industrialized Asian economy. The results show that a CG model which includes independent outside directors and which has specific ownership characteristics has a significantly positive impact on both FP and CSP, whereas FP itself does not influence CSP. The presence of independent outside directors in the firm has the greatest impact on the social performance of the firm's worker, customer, supplier, community and society dimensions. Government shareholders enhance a firm's social performance extraordinarily because government shareholders will be more likely to request that companies fulfill their social responsibilities. Only government shareholders positively and significantly relate to a firm's environmental performance. Furthermore, foreign institutional stockholders help to increase worker and supplier performance by paying more attention to employee policies and supply chain relationships. Finally, independent outside directors, foreign institutional stockholders and domestic financial institutional stockholders are shown to improve financial performance.
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Huang, Chi-Jui. "Corporate governance, corporate social responsibility and corporate performance." Journal of Management & Organization 16, no. 5 (November 2010): 641–55. http://dx.doi.org/10.5172/jmo.2010.16.5.641.

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AbstractPrevious research has analyzed and debated corporate governance (CG) and corporate social responsibility (CSR) independently. This paper aims to empirically explore the interrelationship between CG, CSR, financial performance (FP) and Corporate Social Performance (CSP) using a sample of 297 electronics companies operating in Taiwan, a newly industrialized Asian economy. The results show that a CG model which includes independent outside directors and which has specific ownership characteristics has a significantly positive impact on both FP and CSP, whereas FP itself does not influence CSP. The presence of independent outside directors in the firm has the greatest impact on the social performance of the firm's worker, customer, supplier, community and society dimensions. Government shareholders enhance a firm's social performance extraordinarily because government shareholders will be more likely to request that companies fulfill their social responsibilities. Only government shareholders positively and significantly relate to a firm's environmental performance. Furthermore, foreign institutional stockholders help to increase worker and supplier performance by paying more attention to employee policies and supply chain relationships. Finally, independent outside directors, foreign institutional stockholders and domestic financial institutional stockholders are shown to improve financial performance.
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Griffin, Jennifer J., and John F. Mahon. "The Corporate Social Performance and Corporate Financial Performance Debate." Business & Society 36, no. 1 (March 1997): 5–31. http://dx.doi.org/10.1177/000765039703600102.

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Cho, Seong Y., and Cheol Lee. "Managerial Efficiency, Corporate Social Performance, and Corporate Financial Performance." Journal of Business Ethics 158, no. 2 (December 16, 2017): 467–86. http://dx.doi.org/10.1007/s10551-017-3760-7.

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Mardini, Ghassan H., and Yasean A. Tahat. "Corporate Carbon Disclosure, Carbon Performance and Corporate Firm Performance." International Journal of Sustainable Economy 13, no. 1 (2021): 1. http://dx.doi.org/10.1504/ijse.2021.10037683.

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Tahat, Yasean A., and Ghassan H. Mardini. "Corporate carbon disclosure, carbon performance and corporate firm performance." International Journal of Sustainable Economy 13, no. 3 (2021): 219. http://dx.doi.org/10.1504/ijse.2021.116634.

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Chen, Shouming, Zhiguo Liao, and Xiaoping Zhao. "Corporate Philanthropy and Corporate Financial Performance." Academy of Management Proceedings 2013, no. 1 (January 2013): 12768. http://dx.doi.org/10.5465/ambpp.2013.12768abstract.

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Dissertations / Theses on the topic "Performance of corporate"

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Kanclerytė, Agnė. "The impact of corporate social performance on corporate financial performance." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2010. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2010~D_20100914_101805-16498.

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This thesis attempts to extend the research in the Corporate Social Performance – Corporate Financial Performance relationship. The studies conducted previously display mixed findings with no unified evidence of the relationship direction and impact. This study reviews the existing literature on CSP and CFP as well as their link, identifying main problems and brings forward the concepts of strategic CSP and ad-hoc CSP. These concepts in a wider term are referred as CSP maturity. The main aim of this study is to investigate whether there is a relationship between company’s financial performance and CSP maturity and if the relationship is present, the relationship direction and causality. A study sample was constructed from large European banks and insurance companies. A panel data containing the information of 86 companies measured separately three times in three years period was analyzed. The empirical study used return on asset (ROA), return on equity (ROE) and return on sales (ROS) ratios for CFP operationalisation. CSP maturity was measured as years of continuous involvement into strategic CSP. The correlation analysis was build in order to verify the hypothesis about the CSP maturity and CFP relationship direction. Additionally the average mean of ROA, ROE and ROS was compared between the companies engaged in strategic and ad-hoc CSP. The weighted least squares regression, including several control variables was constructed to test two models of CSP maturity and CFP... [to full text]
Šiuo magistriniu darbu autorė siekia praplėsti įmonės socialnės veiklos (CSP) ir įmonės finansinių resultatų (CFP) sąryšio tyrimus. Ankstesnių tyrimų rezultatai yra prieštaraujantys ir nepateikiantys vienalyčių įrodymų apie šių dviejų kintamųjų ryšio kryptį bei stiprumą. Šis tyrimas apžvelgia ankstesnius tyrimus, atliktus siekiant ištirti ryšį tarp CSP ir CFP, identifikuoja pagrindines problemas ir pristato strateginės ir atsitiktinės socialinės veiklos sampratas. Šios sampratos apibendrintai yra vadinamos CSP branda. Pagrindinis šio tyrimo tikslas yra ištirti ar egzistuoja priežastinis ryšys tarp CSP and CFP ir jei egzistuoja, nustatyti jo kryptį bei priežastingumą. Tyrimui naudojama imtis buvo sudaryta iš stambių Europos bankų bei draudimo kompanijų. Tyrimui buvo naudojami paneliniai duomenys, kurie buvo gauti 86 įmones matuojant 3 kartus tryjų metų periode. Tyrime įmonių finansiniai rezsultatai buvo matuojami turto grąžos (ROA), nuosavybės grąžos (ROE) bei pardavimų grąžos (ROS) rodikliais. CSP branda buvo matuojama nepertraukiamos strategines CSP veiklos metų skaičiumi. Koreliacijos analizė parodė neigiamą ryšį tarp CSP brandos ir įmonės finansinų rezultatų (koreliacijos koeficinetai kievienam finansiniam rodikiui buvo -0.438, -0.358, -0.350). Nepriklausomų imčių vidurkių palyginimo T-testas parodė statistiškai reikšmingą skirtumą tarp ROA ir ROS rodiklių lyginant įmones, kurios CSP vykdė strategiškai ir atsitiktinai. Įmonės, kurios vykdė CSP atsitiktinai, jų ROA ir ROS... [toliau žr. visą tekstą]
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Harrington, Robert P. "Forecasting corporate performance." Diss., Virginia Polytechnic Institute and State University, 1985. http://hdl.handle.net/10919/54515.

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For the past twenty years, the usefulness of accounting information has been emphasized. In 1966 the American Accounting Association in its State of Basic Accounting Theory asserted that usefulness is the primary purpose of external financial reports. In 1978 the State of Financial Accounting Concepts, No. 1 affirmed the usefulness criterion. "Financial reporting should provide information that is useful to present and potential investors and creditors and other users..." Information is useful if it facilitates decision making. Moreover, all decisions are future-oriented; they are based on a prognosis of future events. The objective of this research, therefore, is to examine some factors that affect the decision maker's ability to use financial information to make good predictions and thereby good decisions. There are two major purposes of the study. The first is to gain insight into the amount of increase in prediction accuracy that is expected to be achieved when a model replaces the human decision-maker in the selection of cues. The second major purpose is to examine the information overload phenomenon to provide research evidence to determine the point at which additional information may contaminate prediction accuracy. The research methodology is based on the lens model developed by Eyon Brunswick in 1952. Multiple linear regression equations are used to capture the participants’ models, and correlation statistics are used to measure prediction accuracy.
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Carter, Stephen Douglas. "Corporate treasury performance measurement /." Title page, contents and conclusions only, 1990. http://web4.library.adelaide.edu.au/theses/09EC/09ecc3251.pdf.

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Konadu, Renata. "Corporate environmental performance and corporate financial performance : empirical evidence from the United Kingdom." Thesis, Bournemouth University, 2018. http://eprints.bournemouth.ac.uk/31139/.

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The concept of environmental management and its related issues have received heightened attention in global discussions due to climate change, global warming and other environmental challenges over the last three decades. To abate and avert these challenges, efficient environmental processes, strategies, policies, initiatives and practices have been adopted by some companies and countries. As a result, research scholars have also highlighted the financial implication of engaging in such environmental management activities and have advanced investigations to understand the relationship between corporate environmental performance (CEP) and corporate financial performance (CFP). Nonetheless, results are inconsistent and contradictory, thus, leaving a gap in the literature that calls for further examination. The primary aim of the study is to examine the relationship between CEP and CFP in listed firms in the UK. There are three sub-specific objectives strategically drafted to contribute to the existing literature on the subject matter. First, to investigate the impact of CEP (i.e., environmental operational performance (EOP) and environmental management performance (EMP)) on corporate financial performance (i.e., accounting-based and market-based measures) in the various sectors from 2009 to 2015. Second, to investigate the non-linear relationship between environmental operational performance and corporate financial performance in the carbon and non-carbon intensive sectors. Lastly, to explore the extent to which EOP mediates the relationship between environmental management performance and CFP. In order to achieve the above-mentioned objectives, the study used a sample size of 196 listed firms on the Financial Times Stock Exchange (FTSE) All-Share Index from the year 2009 to 2015. The secondary data examined in the study was sourced from ASSET4 Environmental, Social and Governance (ESG), Companies‘ Annual Reports and DataStream. To begin with the analysis, an econometric model was developed to establish the correlation between the dependent variables (i.e., financial performance indicators) and the independent variables (i.e., EOP and EMP) with the use of Stata statistical tool. After which, the panel data regression fixed effect was utilised to explore the actual relationship between CEP and CFP. The descriptive results from the analysis indicate that financial and industrial firms are the most dominant sectors represented in the sample. Despite its dominance in the sample, some existing studies seem to validate the opinion that including financial firms in analysis such as this would invalidate the final results due to their different reporting styles. In order to examine and provide empirical evidence regarding those arguments, the study further investigated the CEP-CFP relationship exclusively and inclusively of the financial sector. After such exploration, it was found that indeed excluding and including financial firms from the overall study sample did have significant impact on the overall results. For instance, when financial firms were included in the sample, ROS was not statistically significant in relation to any of the EOP measures. However, upon exclusion of the financial firms, scope 1 emissions were found to be significantly and positively associated with ROS. These results provide confirmatory evidence that indeed including/excluding financial firms in studies relating to environmental performance has to be done with the necessary caution. The panel regression tests also revealed that Greenhouse Gas (GHG) emission, which is a measurement proxy for EOP, should be examined in their separate scopes and not together. The results support the multi-dimensional construct hypothesis emphasised in this study. It was also found that each scope of GHG emission affects accounting and market-based financial performance measures differently. Furthermore, grouping firms into carbon-intensive and non- carbon intensive showed a different perspective of the EOP and CFP relationship. In other words, a non-linear relationship was found for most of the EOP measures including Scope 1 and 2 GHG emissions, resource use reduction and water consumption when tested with the financial performance measures. Additionally, when the mediation effect was tested, it was discovered that only the two scopes of GHG emissions out of the four environmental operational performance measures employed in this study mediated the EMP and CFP relationship. Regarding the EMP and CFP relationship, environmental policies, monitoring, processes and management systems were found to be signifcantly related with CFP. It was also discovered that scope 1 fully mediated the association between environmental policies, monitoring, management systems and Returns on Assets (ROA), Returns on Capital Employed (ROCE) and Stock Price. Likewise, scope 2 also demonstrated a full mediation effect on the relationship between environmental policies, monitoring, management systems, processes and Stock Price, ROCE and Returns on Sales (ROS). The study contributes knowledge to existing literature and studies in a number of ways. First, the segregation of total GHG emissions into the individual scopes has brought additional insights into the policy development of GHG emissions reduction. For instance, there is evidence that scope 1 emissions are positively related to ROS whereas scope 2 emissions have a significant adverse impact. However, when financial firms were included in the sample, scope 2 showed a positive link with financial performance while scope 1 rather revealed a negative association with CFP. This suggests the need for the various sectors to advance different policies if they expect to improve their financial performance. Furthermore, the results enrich the literature on non-linear relationships between environmental performance and CFP. The current study‘s distinction of the non- linear relationship between carbon intensive and non-carbon intensive firms will help inform management in those sectors on the specific operational performance to focus on and how to utilise such relationship for enhanced performance. Lastly, the study contributes to the CEP literature by indicating the interrelationship between environmental operational and environmental management performance. Such mediated association will help researchers to appreciate the need to use both dimensions of CEP in order to ascertain the robust relationship that exists between both performances.
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Daniel, Oluwakemi. "The Relationship Between Corporate Social Responsibility, Corporate Sustainability, and Corporate Financial Performance." ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/5847.

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Some business executives are reluctant to engage in social responsibility and sustainability practices because of the assumption that these projects are costly and impair profitability. The purpose of this correlation study was to examine the relationship between corporate social responsibility, sustainability (as proxied by the 2016 Best Corporate Citizens index), and corporate financial performance (as measured by ROA and Tobin's Q). Stakeholder theory was the theoretical framework for the study. The results of linear regression analyses indicated an insignificant positive relationship between corporate social responsibility, sustainability, and financial performance. The yield of the linear regression analyses was as follows: F(1, 12) = .023, p = .881, R2 = .002 for ROA and F(1, 12) = .060, p = .811, R2 = .006 for Tobin's Q. The findings from the study revealed that the relationship between social and sustainable activities and financial performance is indifferent regardless of whether financial performance is assessed using accounting or market measures. The presence of a direct, though insignificant, association calls for business managers' attention. The reason is that with the positive association, it is arguably useful to suggest that the more social and sustainable projects are embarked on by firms, the greater the probability of an increased financial outcome.
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Eldomiaty, Tarek I. "Corporate governance and corporate performance : implications for transition economies." Thesis, City University London, 1998. http://openaccess.city.ac.uk/7564/.

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This study examines corporate governance modes in different international business systems: the Anglo-Saxon, the Communitarian, and the Asian/emerging business systems. The review of the literature covers the link between corporate governance and the agency problem on the basis that the latter is concerned with the conflicting interests between corporate managers and its financiers. In this respect, the literature has come up with mechanisms that can mitigate the negative effects of the agency problem such as incentive contracts. The study also addresses the conventional practices of corporate governance as equivalent to practices of corporate finance. In this respect, debt financing and equity financing are discussed as the two main financial tools that shape the financial phase of corporate governance. The management discretion, upon which financing mechanism(s) is (are) to be relatively relied upon, is inherent the certain institutional infrastructure that permits certain financing mechanism to relatively dominate the other(s). In this concern, the study discusses the political-legal perspectives of corporate governance. Considering that different international business systems result in different institutional structures and orientations, the financing mechanisms available in each system create certain economic institutions such as the stock markets, banks, ... etc. In this regard, the study discuses, from international business perspectives, the basic corporate governance mechanisms: the stock market governance, the banks governance and the role of the board of directors in corporate governance. The study extends the current domain of corporate governance to address non-financial issues drawn from the literature of social-business studies in international business context. These issues are corporate orientation towards its stakeholders interests and corporate identity as determinants to the corporate relative competitive position in the marketplace. In addition, from a transitional markets point of view, the study examines what information can be disclosed to company's stakeholders for monitoring its performance, thus providing an evidence that helps corporate stakeholders to certify the company's business affairs.
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Arndt, Stephanie, Gunnar Gaitzsch, Carsten Gnauck, Christoph Höhne, Anne-Karen Hüske, Thomas Kretzschmar, Ulrike Lange, Katrin Lehmann, and André Süss. "The Relation between Corporate Economic and Corporate Environmental Performance." Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2011. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-38454.

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For almost 40 years researchers have been trying to identify the relationship between corporate environmental and corporate economic performance. Neither theoretical debate nor empirical studies investigating the relationship show conclusive results. Within a field research seminar at Technische Universität Dresden, nine students conducted a meta-analysis of 124 studies to assess different aspects of the relationship between corporate economic and corporate environmental performance. In the first part of our paper, we analyze and present the theoretical background based on a review of literature. In the second part, we test for empirical evidence. At first, the conceptual frameworks and measurement methods for corporate economic and corporate environmental performance are discussed. We also look at the impact of environmental performance on shareholder value. Thereafter, we examine the influence of time, industries and publication bias. In conclusion, our research indicates that the quality of journals merits further examination to improve results.
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Lim, Christopher. "Relationship Between Corporate Social Responsibility and Corporate Financial Performance." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/4529.

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Consumers are demanding that corporations become more socially responsible. Executives are challenged to maximize shareholders' returns with achieving a favorable corporate citizen status. The research problem was a gap in knowledge and understanding of the impact of corporate social responsibility on financial performance. This study used multiple linear regression to assess the relationship between key indicators of corporate social responsibility and financial performance from 372 corporations in the S&P500 in 2014. The theoretical foundation was Freeman's stakeholder theory. Environment, community, human rights, diversity, employee relations, product quality, and corporate governance were measures of social performance. Return on assets was used to measure financial performance. When corporate social responsibility was evaluated as an aggregate variable, a significant and negative relationship was found in the financial and material sectors. When corporate social responsibility variables were evaluated independently, employee relations and product quality in the healthcare sector, and community in the financial sector, were found to be positively significant. Environment, product quality, and corporate governance in the financial sector, and employee relations in the consumer and energy sectors, were found to be negatively significant. This study revealed that the relationship between some social variables and financial performance are significant, but not always in a positive direction. Practitioners, executives, and managers can use the findings to evaluate their firm's social position, develop strategies to address gaps, and undertake actions to enhance their firm's social performance, thereby creating positive social change in the community.
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Anne, Bergmann. "The Link between Corporate Environmental and Corporate Financial Performance." Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2017. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-220052.

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For more than 40 years, a tremendous number of studies have empirically explored the relationship between Corporate Environmental Performance (CEP) and Corporate Financial Performance (CFP). This study considers the relationship from a new perspective—via a qualitative research approach based on expert interviews. First, practitioners are queried for their view on the link between CEP and CFP and how to measure it. Since the vast majority see a positive relationship, this study contributes with a new form of evidence that it pays to be green. The chosen qualitative approach also allows a more detailed analysis of underlying cause-and-effect mechanisms. For instance, interviewed practitioners emphasize a direct and indirect impact from CEP on CFP. Second, the study conducts interviews with experts from research and associations (non-practitioners) and compares the viewpoints of the two interview groups. One prevalent difference refers to the fact that non-practitioners do not focus on the two impact levels. Moreover, business experts perceive the link between CEP and CFP as much less complex and reveal more pragmatically oriented considerations. The study then discusses how the interview results and identified differences can be used to direct future research and to support corporations in their move towards sustainability.
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Garcia, Editinete André da Rocha. "A influência do disclosure na relação entre corporate social performance e corporate financial performance." Universidade de Fortaleza, 2016. http://dspace.unifor.br/handle/tede/99810.

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Made available in DSpace on 2019-03-29T23:51:09Z (GMT). No. of bitstreams: 0 Previous issue date: 2016-09-09
The Disclosure of the Corporate Social Performance (D-CSP) is a mechanism that can be used to evaluate the several social aspects involved in discretionary policies, actions, and activities identified in the managing process for stakeholders. As a result of such transparency, the D-CSP is a mechanism that may impact the relationship between the Corporate Social Performance (CFP), related to primary stakeholders and the Corporate Financial Performance (CFP). This research has the general objective to investigate the moderating effect of the D-CSP in the relationship between the CSP and CFP. Based on that objective, the research has presented a model where the D-CSP acts as a moderator in relation between CSP related to primary stakeholders, employees, community and suppliers, and CFP. A sample of 1,147 companies belonging to ten different sectors and five continents in the world was used to test the model. The data were collected from 2010 to 2014, totaling 5,735 observations. The Bloomberg database was used as a source of such secondary data. The models presented by the research were tested empirically by using the multiple linear regression model through panel data with fixed effects, and resorting to the Newey-West robust standard errors correction by using the Stata® software, version 13. The three D-CSP, CSP and CFP constructs were used to perform the tests. As a CSP measure, the CSP of the employee, supplier, and community stakeholder was used, since the research was developed in view of the Stakeholder Theory. As a D-CSP measure, the disclosure scores available in the database were used, and the ROA was used as a CFP measure. The tests performed resulted in a positive moderating effect of the disclosure in relation to the CSP of the employee and supplier stakeholders, significantly different from zero. The results of the test that verified the moderating effect of the CSP disclosure in the relationship between the primary employee stakeholder revealed that, besides presenting a CSP in relation to that stakeholder, it is necessary to externalize such result, based on its CSP disclosure, in order to achieve a higher CFP. Regarding the moderating effect of the D-CSP on the CSP of the community stakeholder, the results indicated a coefficient without statistical significance. Such result may demonstrate that by benefitting the company¿s shares, the community becomes aware of those actions, and the effect can be considered as immediate, thus the disclosure as a means to achieve the desired effect on the CFP is not necessary. Keywords: Corporate financial performace. Corporate social performance. Disclosure voluntário. Legitimacy theory. Stakeholders theory.
O Disclosure do Corporate Social Performance (D-CSP) é um mecanismo que poderá ser usado para avaliar os diversos aspectos sociais envolvidos nas políticas, ações e atividades discricionárias identificados no processo de gerenciamento para stakeholder. Em decorrência dessa transparência, o D-CSP é um mecanismo que pode impactar a relação entre o Corporate Social Performanece (CSP), relacionado a stakeholders primários, e o Corporate Financial Performance (CFP). Esta pesquisa tem como objetivo geral investigar o efeito moderador do D-CSP na relação entre CSP e CFP. Com base nesse objetivo, a pesquisa apresentou um modelo onde o D-CSP atua como moderador na relação entre CSP, relacionadas aos stakeholders primários, funcionários, comunidade e fornecedores e o CFP. Para testar o modelo utilizou-se uma amostra de 1.147 empresas pertencentes a dez diferentes setores e a cinco continentes do mundo. Os dados foram colhidos dos anos de 2010 a 2014, totalizando 5.735 observações. Foi utilizada a base de dados Bloomberg como fonte desses dados secundários. Os modelos apresentados pela pesquisa foram testados empiricamente utilizando o modelo de regressão linear múltipla com dados em painel com efeitos fixos, recorrendo-se a correção de Newey-West robust standard erros, utilizando-se o software Stata®, versão 13. Para efetuar os testes se utilizou de três construtos, D-CSP, CSP e CFP. Foi utilizada como medida de CSP, o CSP dos stakeholders funcionários, fornecedores e comunidade, uma vez que a pesquisa foi desenvolvida na perspectiva da Teoria dos Stakeholders. Como medida do D-CSP foi utilizada os scores de disclosure de CSP disponíveis na base de dados e como medida do CFP foi utilizado o ROA. Os testes realizados indicaram um efeito moderador positivo do disclosure em relação ao CSP dos stakeholders funcionário e fornecedor, significativamente diferente de zero. Os resultados do teste, que verificou o efeito moderador do disclosure de CSP na relação entre stakeholder primário funcionário, revelaram que, além de apresentar um CSP em relação a esse stakeholder é necessário externalizar esse resultado, a partir da divulgação, para alcançar CFP superior. Em relação ao efeito moderador do D-CSP sobre o CSP do stakeholder comunidade, os resultados não indicaram um coeficiente com significância estatística. Esse resultado pode demonstrar que ao se beneficiar das ações da empresa, a comunidade toma conhecimento dessas ações e o efeito pode ser considerado imediato, não sendo necessário a divulgação como um meio para atingir o efeito desejado no CFP. Palavra-chave: Corporate financial performace. Corporate social performance. Disclosure voluntário. Teoria da legitimidade. Teoria dos stakeholders.
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Books on the topic "Performance of corporate"

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Koralun-Bereźnicka, Julia. Corporate Performance. Heidelberg: Springer International Publishing, 2013. http://dx.doi.org/10.1007/978-3-319-00345-0.

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Bourne, Mike. Corporate performance management. Cary, N.C: SAS Institute, 2004.

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Scheer, August-Wilhelm, Wolfram Jost, Helge Heß, and Andreas Kronz. Corporate Performance Management. Berlin, Heidelberg: Springer Berlin Heidelberg, 2006. http://dx.doi.org/10.1007/3-540-30787-7.

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Scheer, August-Wilhelm, Wolfram Jost, Helge Heß, and Andreas Kronz, eds. Corporate Performance Management. Berlin, Heidelberg: Springer Berlin Heidelberg, 2005. http://dx.doi.org/10.1007/b137635.

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L, Heskett James, ed. Corporate culture and performance. New York: Free Press, 1992.

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Nickell, S. J. Competition and corporate performance. London: London School of Economics, Centre for Economic Performance, 1993.

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Paladino, Bob, ed. Innovative Corporate Performance Management. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2012. http://dx.doi.org/10.1002/9781119200499.

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Brooks, Leonard J. Canadian Corporate Social Performance. Hamilton, Ont: Society of Management Accountants of Canada, 1986.

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Mayer, C. P. Corporate governance, competition, and performance. Paris: Organisation for Economic Co-operation and Development, 1996.

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Mayer, C. P. Corporate governance, competition and performance. Paris: Organisation for Economic Co-operation and Development, 1996.

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Book chapters on the topic "Performance of corporate"

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Suto, Megumi, and Hitoshi Takehara. "Corporate Social Performance and Corporate Financial Performance." In Corporate Social Responsibility and Corporate Finance in Japan, 53–85. Singapore: Springer Singapore, 2018. http://dx.doi.org/10.1007/978-981-10-8986-2_4.

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Doppler, Klaus, and Christoph Lauterburg. "Performance Improvement." In Managing Corporate Change, 309–22. Berlin, Heidelberg: Springer Berlin Heidelberg, 2001. http://dx.doi.org/10.1007/978-3-662-04526-8_21.

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Can, Özge. "Corporate Sustainability Performance." In Encyclopedia of Sustainable Management, 1–8. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-02006-4_483-1.

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Díaz Díaz, Belén, and Rebeca García-Ramos. "Corporate Social Performance." In Encyclopedia of Sustainable Management, 1–4. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-02006-4_682-1.

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Battaglini, Elena. "Corporate Social Performance." In Industry, Innovation and Infrastructure, 1–10. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-319-71059-4_28-1.

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Gupta, Ananda Das. "Corporate Social Performance." In Encyclopedia of Corporate Social Responsibility, 574–76. Berlin, Heidelberg: Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-28036-8_8.

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Tabassum, Naeem, and Satwinder Singh. "Corporate Governance." In Corporate Governance and Organisational Performance, 1–15. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-48527-6_1.

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Walcher, Friedrich, and Ulrich Wöhrl. "Measuring Innovation Performance." In Valuing Corporate Innovation, 71–110. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-64864-4_4.

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von den Driesch, Markus, and Tobias Blickle. "Operational, Tool-Supported Corporate Performance Management with the ARIS Process Performance Manager." In Corporate Performance Management, 45–64. Berlin, Heidelberg: Springer Berlin Heidelberg, 2006. http://dx.doi.org/10.1007/3-540-30787-7_4.

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von den Driesch, Markus, and Tobias Blickle. "Operatives, toolgestütztes Corporate Performance Management mit dem ARIS Process Performance Manager." In Corporate Performance Management, 45–63. Berlin, Heidelberg: Springer Berlin Heidelberg, 2005. http://dx.doi.org/10.1007/3-540-26472-8_4.

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Conference papers on the topic "Performance of corporate"

1

Xia, Tiantian, Xiaomei Luo, Yujie Liao, and Wenlong Liu. "Corporate Governance, Corporate Social Responsibility and Corporate Performance study." In 2017 International Seminar on Social Science and Humanities Research (SSHR 2017). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/sshr-17.2018.10.

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Zhou, Mingwei, and Yupeng Huang. "Ownership Structure, Corporate Governance and Corporate Performance." In First International Conference Economic and Business Management 2016. Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/febm-16.2016.79.

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Fu, Jie. "Does Corporate Culture Affects Performance of Insurance Corporate." In 2013 International Conference on Advances in Social Science, Humanities, and Management. Paris, France: Atlantis Press, 2013. http://dx.doi.org/10.2991/asshm-13.2013.130.

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Quanhong, Liu, and Zhao Xin. "Corporate Product Recall and Its Influence on Corporate Performance." In 2015 3d International Conference on Advanced Information and Communication Technology for Education (ICAICTE-2015). Paris, France: Atlantis Press, 2015. http://dx.doi.org/10.2991/icaicte-15.2015.59.

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Wuryani, Eny. "Accountability of Corporate Health Rating in Improving Corporate Performance." In 2nd Social Sciences, Humanities and Education Conference: Establishing Identities through Language, Culture, and Education (SOSHEC 2018). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/soshec-18.2018.25.

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Huang, Mei-Hung, Yih Jeng, and So-De Shyu. "CORPORATE GOVERNANCE, SHAREHOLDER PROPOSAL, AND CORPORATE PERFORMANCE –EVIDENCE FROM TAIWAN." In 6th Economics & Finance Conference, OECD Headquarters, Paris. International Institute of Social and Economic Sciences, 2016. http://dx.doi.org/10.20472/efc.2016.006.009.

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Qiao, Xinxin, and Shengyu Xu. "Manager Overconfidence and Corporate Performance." In 2019 16th International Conference on Service Systems and Service Management (ICSSSM). IEEE, 2019. http://dx.doi.org/10.1109/icsssm.2019.8887679.

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Kozáková, Maria. "CORPORATE REPUTATION VS. FINANCIAL PERFORMANCE." In DOKBAT 2017. Tomas Bata University in Zlín, Faculty of Management and Economics, 2017. http://dx.doi.org/10.7441/dokbat.2017.20.

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Tung, Ching-Wen, Tzu-Tsang Huang, and Chiung-Ju Liang. "Exploring Factors Affecting Corporate Performance." In 2015 International Conference on Social Science, Education Management and Sports Education. Paris, France: Atlantis Press, 2015. http://dx.doi.org/10.2991/ssemse-15.2015.413.

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Su, Yaya. "Corporate Performance and Executive turnover." In 2018 International Conference on Advances in Social Sciences and Sustainable Development (ASSSD 2018). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/asssd-18.2018.47.

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Reports on the topic "Performance of corporate"

1

Emmons, William R., and Frank A. Schmid. Corporate Governance And Corporate Performance. Federal Reserve Bank of St. Louis, 1999. http://dx.doi.org/10.20955/wp.1999.018.

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Healy, Paul, Krishna Palepu, and Richard Rubak. Does Corporate Performance Improve After Mergers? Cambridge, MA: National Bureau of Economic Research, May 1990. http://dx.doi.org/10.3386/w3348.

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Abowd, John. Does Performance-Based Managerial Compensation Affect Subsequent Corporate Performance? Cambridge, MA: National Bureau of Economic Research, October 1989. http://dx.doi.org/10.3386/w3149.

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Lichtenberg, Frank, and George Pushner. Ownership Structure and Corporate Performance in Japan. Cambridge, MA: National Bureau of Economic Research, June 1992. http://dx.doi.org/10.3386/w4092.

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Lang, Larry H. P., and Rene Stulz. Tobin's Q, Corporate Diversification and Firm Performance. Cambridge, MA: National Bureau of Economic Research, June 1993. http://dx.doi.org/10.3386/w4376.

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Safieddine, Assem, and Sheridan Titman. Debt and Corporate Performance: Evidence from Unsuccessful Takeovers. Cambridge, MA: National Bureau of Economic Research, June 1997. http://dx.doi.org/10.3386/w6068.

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Morck, Randall, Andrei Shleifer, and Robert Vishny. Management Ownership and Corporate Performance: An Empirical Analysis. Cambridge, MA: National Bureau of Economic Research, October 1986. http://dx.doi.org/10.3386/w2055.

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Iregui-Bohórquez, Ana María, Ligia Alba Melo-Becerra, and Antonio José Orozco-Gallo. Corporate taxes and firms’ performance: A meta-frontier approach. Banco de la República de Colombia, May 2020. http://dx.doi.org/10.32468/be.1116.

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Nguyen, Mary. Green Buildings, Corporate Social Responsibility, and Stock Market Performance. Portland State University Library, January 2014. http://dx.doi.org/10.15760/honors.29.

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Eccles, Robert, Ioannis Ioannou, and George Serafeim. The Impact of Corporate Sustainability on Organizational Processes and Performance. Cambridge, MA: National Bureau of Economic Research, March 2012. http://dx.doi.org/10.3386/w17950.

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