期刊名称：Revista Innovar Journal Revista de Ciencias Administrativas y Sociales
印刷版ISSN：2248-6968
出版年度：2010
卷号：20
期号：37
页码：33-46
语种：Spanish
出版社：Universidad Nacional de Colombia - Sede Bogotá
摘要：Social work constitutes one of the fields for the aplication of Corporate Social Reponsibility in the realm of savings banks. Therefore, based on the theoretical framework that explains the nature of the relationship between carrying out activities of a serial nature and financial results, the objective of this work is to analyze the effect of investment in social work on the performance of Spanish savings banks. After applying a dynamic model of panel data (GMM). and after controlling for the problem at endogegeneity, the findings suggest a negative and significant influence on the level of profitability, both economic and financial. Therefore, our results validate the hypothesis of the trade-off in the financial subsector of Spanish savings banks.
关键词：social work;CSR;profitability;savings banks;GMM;obra social;RSC;rentabilidad;cajas de ahorros;GMM;ceuvre sociale;RSC;rentabilile;caisses d'epargne;OMM;Obra social;RSC;rentabilidade;caixas assistenciais;GMM
