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: Ruiz Acosta, Liliana Elizabeth, Corrales Liévano, Juan David, Camargo Mayorga, David Andrés
Formato: Artículo publishedVersion Articles Text Artículos de Investigación Texto
Lenguaje:Español
Publicado: FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES 2023
Materias:
Contabilidad financiera
activos
rentabilidad
RSC
empresas
Financial accounting
assets
profitability
CSR
companies
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:
Repositorio Digital de la Universidad de Buenos Aires (UBA) de Universidad de Buenos Aires
id I28-R145-2817_oai
record_format dspace
spelling I28-R145-2817_oai2026-02-09 Ruiz Acosta, Liliana Elizabeth Corrales Liévano, Juan David Camargo Mayorga, David Andrés 2023-10-30 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. Este artículo busca mostrar si las variables las contables determinan la probabilidad de que una empresa colombiana haga Responsabilidad Social Corporativa (RSC). Los datos se extrajeron de las mil empresas más grandes de la Superintendencia de Sociedades y las estimaciones se hicieron con los modelos logit y probit. Los resultados muestran que el ingreso operacional (ventas) cambian de forma la positiva la probabilidad de que una empresa haga RSC, mientras que la rentabilidad neta (utilidad) tiene un efecto neutro. La conclusión general es que las estimaciones no demuestran de manera irrefutable que las variables contables tengan un efecto sobre la decisión de hacer RSC. application/pdf text/html https://ojs.economicas.uba.ar/Contyaudit/article/view/2817 10.56503/Contabilidad_y_Auditoria/Nro.58(29)/2817 spa FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES https://ojs.economicas.uba.ar/Contyaudit/article/view/2817/3576 https://ojs.economicas.uba.ar/Contyaudit/article/view/2817/3817 Derechos de autor 2023 Contabilidad y Auditoría Contabilidad y Auditoría; Núm. 58 (29): CONTABILIDAD Y AUDITORÍA Julio - Diciembre 2023; 79-112 1852-446X 1515-2340 Contabilidad financiera activos rentabilidad RSC empresas Financial accounting assets profitability CSR companies Accounting and corporate social responsibility:: Empirical evidence for Colombia of this relationship Contabilidad y responsabilidad social corporativa:: Evidencia empírica para Colombia de esta relación info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Articles Text Artículos de Investigación Texto https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=2817_oai
institution Universidad de Buenos Aires
institution_str I-28
repository_str R-145
collection Repositorio Digital de la Universidad de Buenos Aires (UBA)
language Español
orig_language_str_mv spa
topic Contabilidad financiera
activos
rentabilidad
RSC
empresas
Financial accounting
assets
profitability
CSR
companies
spellingShingle Contabilidad financiera
activos
rentabilidad
RSC
empresas
Financial accounting
assets
profitability
CSR
companies
Ruiz Acosta, Liliana Elizabeth
Corrales Liévano, Juan David
Camargo Mayorga, David Andrés
Accounting and corporate social responsibility:: Empirical evidence for Colombia of this relationship
topic_facet Contabilidad financiera
activos
rentabilidad
RSC
empresas
Financial accounting
assets
profitability
CSR
companies
description 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.
format Artículo
publishedVersion
Articles
Text
Artículos de Investigación
Texto
author Ruiz Acosta, Liliana Elizabeth
Corrales Liévano, Juan David
Camargo Mayorga, David Andrés
author_facet Ruiz Acosta, Liliana Elizabeth
Corrales Liévano, Juan David
Camargo Mayorga, David Andrés
author_sort Ruiz Acosta, Liliana Elizabeth
title Accounting and corporate social responsibility:: Empirical evidence for Colombia of this relationship
title_short Accounting and corporate social responsibility:: Empirical evidence for Colombia of this relationship
title_full Accounting and corporate social responsibility:: Empirical evidence for Colombia of this relationship
title_fullStr Accounting and corporate social responsibility:: Empirical evidence for Colombia of this relationship
title_full_unstemmed Accounting and corporate social responsibility:: Empirical evidence for Colombia of this relationship
title_sort accounting and corporate social responsibility:: empirical evidence for colombia of this relationship
publisher FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES
publishDate 2023
url 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
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