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Please use this identifier to cite or link to this item: https://digital.lib.ueh.edu.vn/handle/UEH/62405
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dc.contributor.authorGolrida Karyawati P.vi
dc.contributor.otherBambang Subrotovi
dc.contributor.otherSutrisno T.vi
dc.contributor.otherErwin Saraswativi
dc.date.accessioned2021-09-06T03:20:15Z-
dc.date.available2021-09-06T03:20:15Z-
dc.date.issued2020-10-
dc.identifier.issn2615-9104-
dc.identifier.urihttp://jabes.ueh.edu.vn/Home/SearchArticle?article_Id=5962ae3b-5135-62cf-9c49-250467e2f62f-
dc.identifier.urihttp://digital.lib.ueh.edu.vn/handle/UEH/62405-
dc.description.abstractPurpose – This study aims to prove the complexity of the relationship between CSR and financial performance (FP) and to decompose the complexity of the relationship using neo-institutional theory. Design/methodology/approach – This research employs a meta-analysis that integrates 55 various contexts studied between 1998 and 2017 using correlation coefficient as the effect size. Findings – This study proves that the nature of the relationship between CSR and FP is complex and suggests that the analysis of the relationship between the two variables includes institutional factors to produce generalizable conclusions. Country characteristics, forms and dimensions of CSR, CSR measurements and FP measurements explain the complexity of the relationship between CSR and FP. Research limitations/implications – Future research is expected to include industry characteristics and the corporate governance model in the analysis of the relationship between CSR and FP. Differences in industry characteristics affect the selection of CSR forms and dimensions, bringing it the potential to influence the relationship between CSR and FP. The corporate governance model adopted by developing countries and developed countries also has the potential to be an institutional factor to influence the relationship between CSR and FP. Originality/value – This research proves that the complexity of the relationship between CSR and FP is nature given. This research explores the factors causing the complexity of the relationship using neo-institutional theory, which, to the author's knowledge, has not been done by other researchersvi
dc.formatPortable Document Format (PDF)-
dc.publisherUniversity of Economics Ho Chi Minh Cityvi
dc.relation.ispartofJournal of Asian Business and Economic Studiesvi
dc.relation.ispartofseriesJED, Vol.27(3)-
dc.subjectCSRvi
dc.subjectFinancial performance (FP)vi
dc.subjectNeo-institutional theoryvi
dc.subjectCountry characteristicsvi
dc.subjectCSR forms and dimensionsvi
dc.subjectCSR measurementsvi
dc.subjectFP measurementsvi
dc.titleExplaining the complexity relationship of CSR and financial performance using neo-institutional theoryvi
dc.typeJournal Article-
dc.identifier.doihttps://doi.org/10.1108/JABES-10-2019-0106-
dc.format.firstpage227-
dc.format.lastpage244-
item.openairecristypehttp://purl.org/coar/resource_type/c_18cf-
item.fulltextOnly abstracts-
item.openairetypeJournal Article-
item.cerifentitytypePublications-
item.grantfulltextnone-
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