Corporate social responsibility and financial performance

Abdelkbir Elouidani and Faiçal Zoubir

African Journal of Accounting, Auditing and Finance, 2015, vol. 4, issue 1, 74-85

Abstract: This article will support on the econometrics of panel data to analyse the influence of corporate social responsibility (CSR) on the financial performance measured by several indicators. From a sample of 20 firms listed on the stock exchange of Casablanca between 2007 and 2010. Our research found a negative and significant impact of the CSR on financial performance. The negative influence is important in large companies, which means it is a mediating factor.

Keywords: corporate social responsibility; CSR; financial performance; panel data; unobservable heterogeneity; Morocco. (search for similar items in EconPapers)
Date: 2015
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Citations: View citations in EconPapers (7)

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Persistent link: https://EconPapers.repec.org/RePEc:ids:ajaafi:v:4:y:2015:i:1:p:74-85

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