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South Asian Journal of Management, suppl Special Issue ; 29(5):164-183, 2022.
Article in English | ProQuest Central | ID: covidwho-2294884

ABSTRACT

We empirically examine the influence of corporate responsibility spending on manufacturing enterprises domiciled in India. Furthermore, the study scrutinizes the influence that the onset of the Covid-19 posed on these enterprises. The variables considered for this purpose are spanning from 2014 to 2020 which have been extracted from the prowess IQ repository. The investigation designates earnings after taxation as a dependent variable;corporate social responsibility is the independent variable;leverage and enterprise's size as control variables. Evaluation of the data relies on the fixed effect regression approach. The outcome established that CSR spending positively and significantly influences earnings after taxation, whereas a negligible relationship was noted for the return on assets of the enterprises. Lastly, the outcome identified that leverage places a negative significant influence on the enterprises' earnings after taxation and return on assets.

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