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    政大機構典藏 > 商學院 > 金融學系 > 期刊論文 >  Item 140.119/129281
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/129281


    Title: Does CSR Engagement Affect Banking Efficiency in the Context of a Stochastic Cost Frontier?
    Authors: 黃台心
    Huang, Tai-Hsin
    Shen, Chung-Hua
    Wu, Meng-Wen
    Chang, Ying-Chung
    Contributors: 金融系
    Keywords: CSR score;stochastic cost frontier;environmental variables;altruistic motive;strategic motive
    Date: 2019-05
    Issue Date: 2020-04-17 16:25:55 (UTC+8)
    Abstract: This paper examines the effect of corporate social responsibility (CSR) on the cost efficiency of banks across countries with the measure of CSR compiled from the EIRIS database. We consider CSR as an environmental variable, which allows us to associate CSR with cost efficiency. The empirical results fail to support the greenwashing hypothesis, but partially support the altruistic and strategic motives. Since it takes time for a bank to achieve a higher CSR score, a bank tends to be altruistic in the short-run, while a bank tends to be strategic in the long-run.
    Relation: Journal of Financial Studies,
    Data Type: article
    Appears in Collections:[金融學系] 期刊論文

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