Accounting and corporate social responsibility:: Empirical evidence for Colombia of this relationship
This article seeks to show if the accounting variables determine the probability that a Colombian company does Corporate Social Responsibility (CSR). The data was extracted from the thousand largest companies of the Superintendence of Companies and the estimates were made with the logit and probit m...
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| Autores principales: | , , |
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| Formato: | Artículo publishedVersion Articles Text Artículos de Investigación Texto |
| Lenguaje: | Español |
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FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES
2023
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| Acceso en línea: | https://ojs.economicas.uba.ar/Contyaudit/article/view/2817 https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=2817_oai |
| Aporte de: |
| Sumario: | This article seeks to show if the accounting variables determine the probability that a Colombian company does Corporate Social Responsibility (CSR). The data was extracted from the thousand largest companies of the Superintendence of Companies and the estimates were made with the logit and probit models. The results show that operating income (sales) positively changes the probability that a company does CSR, while net profitability (profit) has a neutral effect. The general conclusion is that the estimates do not irrefutably demonstrate that accounting variables have an effect on the decision to engage in CSR. |
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