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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


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    題名: Does CSR Engagement Affect Banking Efficiency in the Context of a Stochastic Cost Frontier?
    作者: 黃台心
    Huang, Tai-Hsin
    Shen, Chung-Hua
    Wu, Meng-Wen
    Chang, Ying-Chung
    貢獻者: 金融系
    關鍵詞: CSR score;stochastic cost frontier;environmental variables;altruistic motive;strategic motive
    日期: 2019-05
    上傳時間: 2020-04-17 16:25:55 (UTC+8)
    摘要: 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.
    關聯: Journal of Financial Studies,
    資料類型: article
    顯示於類別:[金融學系] 期刊論文

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