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Mandatory CSR expenditure and firm performance in lag periods : evidence from India
Mintah Oware, Kofi - In: Cogent business & management 9 (2022) 1, pp. 1-22
This study examines whether mandatory CSR expenditure has the same effect on firm performance after years of implementation. The data set consists of 80 firms with 640 firm-year observations on the Bombay Stock Exchange in India from 2013 to 2020 that practised sustainability reporting. This...
Persistent link: https://www.econbiz.de/10014443942
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CSR expenditure, mandatory CSR reporting and financial performance of listed firms in India : an institutional theory perspective
Mintah Oware, Kofi; Mallikarjunappa, Thathaiah - In: Meditari accountancy research 30 (2022) 1, pp. 1-21
Persistent link: https://www.econbiz.de/10012884462
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Mandatory CSR expenditure and firm performance in lag periods: Evidence from India
Oware, Kofi Mintah - In: Cogent Business & Management 9 (2022) 1, pp. 1-22
This study examines whether mandatory CSR expenditure has the same effect on firm performance after years of implementation. The data set consists of 80 firms with 640 firm-year observations on the Bombay Stock Exchange in India from 2013 to 2020 that practised sustainability reporting. This...
Persistent link: https://www.econbiz.de/10014505604