1、中文中文 3900 汉字汉字,2000 单词,单词,11800 英文字符英文字符 出处:出处:Karaye Y I, Ishak Z, Che-Adam N. Corporate Social Disclosure Quantity and Quality as Moderators between Corporate Social Responsibility Performance and Corporate Financial PerformanceJ. Research Journal of Financial, 2014, 5(14): 15-19. Corporate Social
2、 Disclosure Quantity and Quality as Moderators between Corporate Social Responsibility Performance and Corporate Financial Performance Yusuf Ibrahim Karaye , Zuaini Ishak , Noriah Che-Adam Abstract Corporate social responsibility performance and corporate financial performance has been extensively e
3、xamined without any consensus about the relationship. While some reported positive, others reported negative, neutral and even inconclusive findings on the relationship. These reasons make the topic an avenue for debates over a long period. This development call for the introduction of moderating va
4、riables to account for when and under what conditions is the relationship positive, negative or neutral/inconclusive. This study proposes to provide a framework that examines the association between CSR and CFP, promoting a potential moderator, CSR disclosure. Based on the literature reviewed, this paper proposes three variables which can be used to implement the framework within firm level. The variables are corporate social responsibility performance, corporate financial performance and co