publication . Article . 2017

Does R&D investment under corporate social responsibility increase firm performance?

Yu-Chun Lin;
Open Access English
  • Published: 01 May 2017 Journal: Investment Management & Financial Innovations (issn: 1810-4967, eissn: 1812-9358, Copyright policy)
  • Publisher: LLC "CPC "Business Perspectives"
Abstract
Research and development (R&D) investment affects firms’ growth and reflects their investment energy. However, it is recorded as an expense in financial statements, according to generally accepted accounting principles (e.g., International Financial Statements Standards). This study examines whether firms’ R&D investment has a positive effect on their performance, when they engage in corporate social responsibility. The author focuses on firms that have earned corporate social responsibility awards from Global Views Magazine, Common Wealth Magazine, and the Taiwan Institute for Sustainable Energy in order to measure firms’ levels of corporate social resp...
Subjects
free text keywords: corporate social responsibility, firm performance, R&D investment, Tobin’s Q, Finance, HG1-9999
Powered by OpenAIRE Open Research Graph
Any information missing or wrong?Report an Issue
publication . Article . 2017

Does R&D investment under corporate social responsibility increase firm performance?

Yu-Chun Lin;