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Corporate Social Responsibility and Financial Performance: A Cross-Cultural Analysis

 

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Author: Miras Rodríguez, María del Mar
Carrasco Gallego, Amalia
Escobar Pérez, Bernabé
Department: Universidad de Sevilla. Departamento de Economía Financiera y Dirección de Operaciones
Universidad de Sevilla. Departamento de Contabilidad y Economía Financiera
Date: 2012
Published in: IACCM Annual Conference (11.2012.Nápoles)
Document type: Presentation
Abstract: Based on the geographic limitations of previous meta-analysis made about Corporate Social Responsibility (CSR) and Financial Performance (FP) and on the evidence found in previous work on the country's influence in this relationship, the aim of this paper is to analyze the relationship between these two variables studying the possible moderating effect that the country variable may have on it. By the use of the cultural dimensions of GLOBE (2004), we classify the countries, and test the hypothesis through the statistical technique of meta-analysis. The results show that the country where the companies are home-based moderates the relationship between CSR and FP. In particular from the results, we can conclude that while in Australia, Canada, USA and the United Kingdom the relationship is stronger and larger, in some countries, such as Japan, there is no relationship.
Cite: Miras Rodríguez, M.d.M., Carrasco Gallego, A. y Escobar Pérez, B. (2012). Corporate Social Responsibility and Financial Performance: A Cross-Cultural Analysis. En IACCM Annual Conference (11.2012.Nápoles)
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URI: https://hdl.handle.net/11441/80279

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