Kim, Sang Il; Kim, Kyung Tae - In: Asian Review of Accounting 29 (2020) 1, pp. 19-41
Purpose: Corporate social responsibility (CSR) index represents attributes of firms that are differentiated. The purpose of this paper is to investigate the impacts of differentiated CSR, CSRS (strategic CSR activities) and CSRD (defensive CSR activities) on R&D expenditure and its...