Karaye, Yusuf Ibrahim and Ishak, Zuaini and Che Adam, Noriah (2014) Corporate social disclosure quantity and quality as moderators between corporate social responsibility performance and corporate financial performance. Research Journal of Finance and Accounting, 5 (14). pp. 15-19. ISSN 2222-1697

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Abstract

Corporate social responsibility performance and corporate financial performance has been extensively examined 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 variables 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 corporate social disclosure

Item Type:	Article
Uncontrolled Keywords:	corporate social responsibility, corporate social disclosure, corporate financial performance, quality, quantity
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:	26 Jun 2016 07:03
Last Modified:	26 Jun 2016 07:03
URI:	https://repo.uum.edu.my/id/eprint/18179

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