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Title of Journal: J Bus Ethics

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Abbravation: Journal of Business Ethics

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Springer Netherlands

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DOI

10.1007/978-3-319-18651-1

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ISSN

1573-0697

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The Effect of Corporate Social Performance on Fina

Authors: ChihWei Peng MeiLing Yang
Publish Date: 2013/07/19
Volume: 123, Issue: 1, Pages: 171-182
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Abstract

The purpose of this study is to extend prior research on this topic by investigating whether the impact of ownership concentration moderates the link between corporate social performance CSP and financial performance FP This study uses a set of unique handcollected pollution control data to measure CSP based on a sample of Taiwanese listed companies during the period from 1996 to 2006 The results of the empirical analysis provide firm support for the idea that the divergence between control rights and the cash flow rights of controlling owners negatively moderates the link between social and short and longrun FPThe authors thank two anonymous referees for their invaluable advice We also thank Joëlle Vanhamme JBE’s Editor for her cordiality and encouragement through the review process Research support from the National Science Council Taiwan grant NCS 1022410H018040 is gratefully acknowledged All errors are our own

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  12. Business Policies on Human Rights: An Analysis of Their Content and Prevalence Among FTSE 100 Firms
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  15. Organizational Ethics, Individual Ethics, and Ethical Intentions in International Decision-Making
  16. Examining the Roles of Collectivism, Attitude Toward Business, and Religious Beliefs on Consumer Ethics in China
  17. Righting the Wrong for Third Parties: How Monetary Compensation, Procedure Changes and Apologies Can Restore Justice for Observers of Injustice
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