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Impact of CSR Spending on the Financial Performance of Indian Manufacturing Firms
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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Collection: Databases of international organizations Database: ProQuest Central Type of study: Experimental Studies Language: English Journal: South Asian Journal of Management, suppl Special Issue Year: 2022 Document Type: Article

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Collection: Databases of international organizations Database: ProQuest Central Type of study: Experimental Studies Language: English Journal: South Asian Journal of Management, suppl Special Issue Year: 2022 Document Type: Article