期刊名称：Indonesian Journal of Sustainability Accounting and Management
印刷版ISSN：2597-6214
电子版ISSN：2597-6222
出版年度：2020
卷号：4
期号：2
页码：1-1
DOI：10.28992/ijsam.v4i2.257
语种：English
出版社：Universitas Pasundan
摘要：This study aims to investigate whether the corporate governance (CG) moderates the link between corporate social responsibility (CSR) and firm value (FV). For this purpose,anatomization was conducted by extracting data from the published annual reports of non- financial firms listed on the Pakistan Stock Exchange. Correlation,regression,and moderation analyses were conducted to obtain the statistical outcomes. The results showed a significant direct relationship between CSR and firm performance. Additionally,it was found that the interactivity between CSR and FV weakened when CG was included as a moderator. The results of this study could be used by stakeholders to make economically- sound decisions since it provides complete guidance regarding how to engage in productive CSR activities. Moreover,this study contributes to future research by examining the association between CSR and FV using CG as a moderator,in a market where,as in other developing markets,this relationship has not been the focus of research. Apart from its theoretical contributions,this study explores the role of CG as moderator,in line with research conducted in under-developed markets,which may be considered a significant contribution.
关键词：corporate governance;CSR;firm value;return on assets;Tobin’s Q
