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Erschienen in:

2023 | OriginalPaper | Buchkapitel

The Impact of Corporate Social Responsibility on Corporate Financial Performance Under the Internal Control Adjustment

verfasst von : Yuanmei Luo

Erschienen in: Proceedings of the 6th International Conference on Economic Management and Green Development

Verlag: Springer Nature Singapore

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Abstract

Corporate social responsibility (CSR) is always the focus of the government, society and enterprises. We selected the Shanghai and Shenzhen A-share listed companies from 2015 to 2019 as the object and researched the relationship between CSR, internal control (IC) and corporate financial performance (CFP). The empirical results show that with the size of the corporate, the nature of ownership, and the age of listing of the corporate as the control variables, CSR is negative and IC is positive for CFP. But at the same time, IC also has a positive impact on CSR. IC positively moderates the impact of CSR on CFP.

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Titel: The Impact of Corporate Social Responsibility on Corporate Financial Performance Under the Internal Control Adjustment
verfasst von: Yuanmei Luo
Verlag: Springer Nature Singapore
Buch: Proceedings of the 6th International Conference on Economic Management and Green Development
Print ISBN: 978-981-19-7825-8

Electronic ISBN: 978-981-19-7826-5

Copyright-Jahr: 2023
DOI: https://doi.org/10.1007/978-981-19-7826-5_113

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