Nonlinear causality between CSR and firm performance using NARX model: evidence from France

Lajnef, Karima; Ellouz, Siwar

doi:10.1080/20430795.2022.2112140

Cited by 4 publications

(1 citation statement)

References 65 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…On the other hand, Corporate Social Responsibility (CSR) serves as the ethical facet of business, often displaying positive impacts on a company's financial performance (Busch and Friede, 2018;Lajnef andEllouz, 2022: Thalassinos et al, 2017;2022). However, when considering its connection to tax avoidance, the findings and investigations reveal a less conclusive relationship.…”

Section: Introductionmentioning

confidence: 99%

Integrating Reporting Bridge, the Gap Between CSR Performance and Tax Avoidance Relationship? Insights from South Africa

Lajnef,

Dhifi

2024

IJEBA

View full text Add to dashboard Cite

Purpose: This research investigates the potential role of integrated reporting (IR) in bridging the relationship between Corporate Social Responsibility (CSR) performance and tax avoidance within the context of South African companies. This research contributes to the existing literature by exploring the role of integrated reporting in influencing the relationship between CSR performance and tax avoidance, particularly within the specific context of South Africa. Design/Methodology/Approach: Using a quantitative research approach as delineated by Preacher and Hayes (2008), this study analyses data collected from 107 companies operating in South Africa over the period spanning from 2010 to 2022. Findings: The analysis presents valuable insights into the relationship between CSR performance, tax avoidance, and the mediating effect of integrated reporting. Results shed light on the significant and potential connections among these variables, offering a nuanced understanding of their interplay. Practical Implications: This research contributes to the existing literature by exploring the role of integrated reporting in influencing the relationship between CSR performance and tax avoidance, particularly within the specific context of South Africa. Originality/Value: The study's findings provide valuable insights for academics, practitioners, and policymakers interested in understanding the interrelation among CSR initiatives, tax strategies, and integrated reporting practices.

show abstract

Section: Introductionmentioning

confidence: 99%

Integrating Reporting Bridge, the Gap Between CSR Performance and Tax Avoidance Relationship? Insights from South Africa

Lajnef,

Dhifi

2024

IJEBA

View full text Add to dashboard Cite

show abstract

Gender diversity in management and corporate financial performance: A systematic literature review

Gaio,

Lucas,

Junior

et al. 2024

Corp Soc Responsibility Env

View full text Add to dashboard Cite

With many studies on the participation of women in management positions, a systematic review of gender diversity and its impact on the financial performance of companies over the last 20 years is in demand. To this end, we conducted a literature review of 370 articles, 359 of which were empirical studies published in the most relevant journals of Finance and Business Administration. As a result of the analysis, the characteristics of the research, the main authors, the journals, the theories used, and the relationships between variables were identified. The results show that most research points to evidence of a positive relationship between female participation and financial performance under different aspects (e.g., return, risk, cost of capital, fraud, etc.). This study contributes to the academic debate on the relationship between gender diversity and firm performance. In addition to this review, we outline a theoretical framework and present future research agendas.

show abstract

Nonlinear and threshold effect of corporate social responsibility on bank performance

Chowdhury,

Abdullah,

Islam

et al. 2024

Journal of Sustainable Finance & Investment

View full text Add to dashboard Cite

Nonlinear causality between CSR and firm performance using NARX model: evidence from France

Cited by 4 publications

References 65 publications

Integrating Reporting Bridge, the Gap Between CSR Performance and Tax Avoidance Relationship? Insights from South Africa

Integrating Reporting Bridge, the Gap Between CSR Performance and Tax Avoidance Relationship? Insights from South Africa

Gender diversity in management and corporate financial performance: A systematic literature review

Nonlinear and threshold effect of corporate social responsibility on bank performance

Contact Info

Product

Resources

About