publication . Article . 2013

A Study of the Relationship between Corporate Social Responsibility - Financial Performance - Firm Size

Georgeta VINTILA;
Open Access
  • Published: 01 Jan 2013 Journal: Romanian Statistical Review Supplement, volume 61, issue 1 March, pages 62-67
Abstract
The notion of corporate social responsibility is established on the reciprocal dependence between a company and society, as well as the indicators that influence this relationship. This paper explores whether profitability and company size have a potential influence on levels of corporate social responsibility according the annual dates of romanian companies, using statistical correlations. The research found that company size and company profitability have an influence toward the corporate social responsibility.
Subjects
free text keywords: Corporate social responsibility, profitability, company size, jel:C10, jel:G10, jel:G30
Related Organizations
16 references, page 1 of 2

Aly, D., Simon, J. and Hussainey, K. (2010), “Determinants of corporate internet reporting: evidence from Egypt”, Managerial Auditing Journal. [OpenAIRE]

Akpinar, A., Jiang, Y., Gomez-Mejia, L. R., Berrone, P. and Walls. J. L., (2008), “Strategic use of CSR as a signal for good management”,. IE Business School Working Paper.

Basalamah A.S., and Jermias, J. (2005). „Social and environmental reporting and auditing in Indonesia: maintaining organizational legitimacy?”, GAMA International Journal of Business. [OpenAIRE]

Bedi, H. S.,(2009), “Financial performance and social responsibility: indian scenario”, Electronic copy available at: http://ssrn.com/abstract=1496291.

Branco, M., and Rodrigues, L., (2008), "Factors Influencing Social Responsibility Disclosure by Portuguese Companies", Journal of Business Ethics.

Carroll A., Buchholtz A., (2003), “Business and Society. Ethics and Stakeholder Management”, United Kingdom: South-Western, Thomson Learning.

Duca F., (2011) - „Financial Performance and Social Responsibility: Romanian Scenario”, Ovidius University Annals, Economic Sciences Series.

Hackston, D. and Milne, M. J., (1996), „Some determinant of social and environment disclosures in New Zealand Company”, Accounting, Audit, and Accountability Journal. [OpenAIRE]

Lev, B. I., Petrovits, C. and Radhakrishnan, S., ( 2008), “Is doing good good for you? How corporate charitable contributions enhance revenue growth”, Available at SSRN: http://ssrn.com/abstract=920502.

Mathews, M. R., (1993), “Socially responsible accounting”. London: Chapman & Hall.

Parsa, S. and Deng, L. X. (2008), “Capital markets' reactions to social information announcements”, International Journal of Accounting and Finance.

Rahman, A., and Widyasari, K. N., (2008), „The analysis of company characteristic influence toward CSR disclosure: empirical evidence of manufacturing companies listed in JSX”, Jurnal Akuntansi & Auditing Indonesia, 12 (1).

Uadiale, O. M. and Fagbemi, T. O., (2011), “Corporate Social Responsibility and Financial Performance in Developing Economies: The Nigerian Experience”, The 2011 New Orleans international Academic Conference.

Vintila G., Armeanu St. D., Lazar P., Moscalu M., (2009), „Study regarding the impact of the corporate social responsibility upon firms financial performance”, www.ectap.ro. [OpenAIRE]

Uwalomwa, U., (2011), „An empirical investigation of the association between firms' characteristics and corporate social disclosures in the nigerian financial sector”, Journal of Sustainable Development in Africa. [OpenAIRE]

16 references, page 1 of 2
Any information missing or wrong?Report an Issue