Topics

Moderating role of financial ratios in corporate social responsibility disclosure and firm value.

08:00 EDT 18th April 2019 | BioPortfolio

Summary of "Moderating role of financial ratios in corporate social responsibility disclosure and firm value."

This study investigates the link between corporate social responsibility (CSR) disclosure for multi-stakeholders and financial performance of a firm through accounting-based activities for CSR. A dataset of Chinese non-financial firms listed on the Shanghai Stock Exchange from 2008 to 2012 is taken from the China Stock Market & Accounting Research database. The study compares different financial ratios of CSR disclosure and non-disclosure firms. Moreover, the financial ratios of CSR disclosure firms also compare with the industry averages. The results suggest that the financial of CSR disclosure firms are better than both CSR non-disclosure firms and industry averages. These financial ratios ensure the claim of a firm that they are socially responsible toward multi-stakeholders. Further, the same financial ratios are used as moderator variables between CSR disclosure for multi-stakeholders (independent variable) and firm financial performance (dependent variable). The relationship between CSR disclosure and firm value is moderated by the financial ratios. The moderation effect of financial ratios is rarely used in the literature of CSR disclosure and firm value.

Affiliation

Journal Details

This article was published in the following journal.

Name: PloS one
ISSN: 1932-6203
Pages: e0215430

Links

DeepDyve research library

PubMed Articles [14778 Associated PubMed Articles listed on BioPortfolio]

Self-disclosure and social media: motivations, mechanisms and psychological well-being.

Self-disclosure is pervasive on social media and has significant implications for psychological well-being. In this review we synthesize recent research on the motivations, mechanisms and effects of s...

Self-disclosure during adolescence: exploring the means, targets, and types of personal exchanges.

Sharing information about oneself, or self-disclosing, is a fundamental interpersonal process that facilitates the attainment of key developmental milestones during adolescence. Changes in self-disclo...

Mastering the challenge of balancing self-disclosure and privacy in social media.

Humans have the urge to self-disclose, which is nowadays often satisfied on social media platforms. While the affordances of contemporary social media applications help to indulge this urge, they also...

Full disclosure demands an update of financial conflicts.

Full disclosure of interests is essential for orthodontic research to be open and transparent.

Do financial hardship and social support mediate the effect of unaffordable housing on mental health?

Unaffordable housing has a negative impact on mental health; however, little is known about the causal pathways through which it transmits this effect. We examine the role of financial hardship and so...

Clinical Trials [4859 Associated Clinical Trials listed on BioPortfolio]

Physician Disclosures in the Real World of Conflicting Interests

This study seeks to ascertain the best way to inform patients about their physicians' conflicts of interest (COI) with industry. Currently, there is no institutional or national standard f...

Disclosure to Family

The decision to disclose one's serostatus to family members creates considerable emotional strain for people living with HIV (PLWH), regardless of gender and sexual orientation. While disc...

The Impact of Family Financial Support on Parental Mental Health

We have partnered with financial coaching organizations to establish what we have termed a "Medical-Financial Partnership (MFP)" that offers financial coaching to improve financial and men...

The Impact of Family Financial Support on Cognition

We have partnered with financial coaching organizations to establish what we have termed a "Medical-Financial Partnership (MFP)" that offers financial coaching to improve financial and men...

Development and Pilot Trial of an Intervention to Reduce Disclosure Recipients Negative Social Reactions and Victims Psychological Distress and Problem Drinking

The purpose of this randomized controlled trial is to evaluate an intervention, Supporting Survivors and Self: An Intervention for Social Supports of Survivors of Partner Abuse and Sexual ...

Medical and Biotech [MESH] Definitions

Organizations which assume the financial responsibility for the risks of policyholders.

The obtaining and management of funds for institutional needs and responsibility for fiscal affairs.

The obtaining and management of funds for hospital needs and responsibility for fiscal affairs.

The obligations and accountability assumed in carrying out actions or ideas on behalf of others.

An examination, review and verification of all financial accounts.

Quick Search


DeepDyve research library

Searches Linking to this Article