Corporate social responsibility and financial performance
by Abdelkbir Elouidani; Faiçal Zoubir
African J. of Accounting, Auditing and Finance (AJAAF), Vol. 4, No. 1, 2015

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.

Online publication date: Thu, 17-Sep-2015

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