Corporate Social Responsibility and Firm Performance : Moderating Role of Perceived Corruption
- 주제(키워드) Corporate social responsibility , Firm’s financial performance , perceived corruption , Institutional Quality/Law Enforcement (IQLE) , Internal Compliance and Ethical Management (ICEM)
- 발행기관 아주대학교
- 지도교수 Kyungho Kim
- 발행년도 2020
- 학위수여년월 2020. 8
- 학위명 석사
- 학과 및 전공 일반대학원 경영학과
- 실제URI http://www.dcollection.net/handler/ajou/000000030168
- 본문언어 영어
- 저작권 아주대학교 논문은 저작권에 의해 보호받습니다.
초록/요약
Determining a moderating role of perceived corruption between corporate social responsibility (CSR) and firm’s financial performance is an interesting and challenging research question for researchers. By applying the corruption framework suggested by Gaviria (2002), this dissertation examines whether perceived corruption measures such as Institutional Quality/Law Enforcement (IQLE) and Internal Compliance and Ethical Management (ICEM) moderate the relationship between CSR and firm performance. The results showed that there is a negative moderating impact of IQLE on a positive relationship between CSR and firm’s financial performance. This study also found that ICEM as a moderator contributed to strengthening the positive relationship between CSR and firm’s financial performance.
more목차
1. Introduction 1
2. Literature Review 3
2.1 CSR and Firm Performance 3
2.2 Institutional Theory and CSR 6
2.3 Corruption and CSR 8
3. Hypotheses 10
3.1 CSR and Firm Performance 10
3.2 Corruption and Firm Performance 12
3.3 Moderating Role of Corruption 15
3.3.1 Institutional Quality/Law Enforcement (IQLE) 15
3.3.2 Internal Compliance/Ethical Management (ICEM) 17
4. Data and Methods 19
4.1 Sample 19
4.2 Independent Variables 20
4.3. Dependent Variable 23
4.4 Control Variables 23
4.5 Analysis 24
5. Results 25
5.1 Reliability and Validity tests for CSR, IQLE, and ICEM scale 25
5.2 Results of Correlation and Regression Analyses 26
6. Discussion and Future Research 30
References 36
