Asset redeployability and corporate social responsibility

Joel T. Harper () and Li Sun ()
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Joel T. Harper: Miami University
Li Sun: Collins College of Business, The University of Tulsa

Review of Quantitative Finance and Accounting, 2025, vol. 64, issue 4, No 5, 1595-1631

Abstract: Abstract We examine the impact of holding more redeployable assets on corporate social responsibility (CSR). Using a large panel sample of U.S. public companies, we posit and find a significant negative relation between asset redeployability and CSR performance, suggesting that firms with more redeployable assets demonstrate lower overall CSR performance. Our findings are robust to different time periods, alternative measures of redeployability, a changes analysis, and a two-stage regression analysis.

Keywords: Asset redeployability; Corporate social responsibility; Earnings management; Irresponsible behavior (search for similar items in EconPapers)
JEL-codes: G31 G32 M40 M41 (search for similar items in EconPapers)
Date: 2025
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DOI: 10.1007/s11156-024-01341-w

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