Karaye, Yusuf Ibrahim and Ishak, Zuaini and Che Adam, Noriah (2014) The mediating effect of stakeholder influence capacity on the relationship between corporate social responsibility and corporate financial performance. In: International Conference on Accounting Studies (ICAS) 2014, 18 - 19 August 2014, Putra World Trade Centre, Kuala Lumpur.

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Abstract

Corporate social responsibility (CSR) and corporate financial performance (CFP) has been examined extensively in the literature.Majority of the studies suggested a positive relationship and few others found neutral, negative and/or curvilinear relationships.Hence this development calls for a mediating mechanism on the relationship between CSR and CFP.This paper proposes to provide a framework that explains how and why CSR leads to CFP by promoting a potential mediator namely stakeholder influence capacity (SIC).Based on the literature reviewed, this paper proposes three variables which can be used to implement the framework at firm level. The variables are corporate social responsibility, stakeholder influence capacity and corporate financial performance.

Item Type:	Conference or Workshop Item (Paper)
Additional Information:	Published in Procedia Social and Behavioral Sciences, Volume 164 (2014), ISSN 1877-0428 pp. 1-666. Organized by: School of Accountancy, College of Business, Universiti Utara Malaysia.
Uncontrolled Keywords:	Corporate social responsibility; corporate financial performance; stakeholder influence capacity; positive relationship; mediating effect, variables.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Prof. Madya Dr. Zuaini Ishak
Date Deposited:	24 Mar 2015 02:55
Last Modified:	18 Apr 2016 01:29
URI:	https://repo.uum.edu.my/id/eprint/13430

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