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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 17-Apr-2020 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
dc.contributor 金融系
dc.creator (作者) 黃台心
dc.creator (作者) Huang, Tai-Hsin
dc.creator (作者) Shen, Chung-Hua
dc.creator (作者) Wu, Meng-Wen
dc.creator (作者) Chang, Ying-Chung
dc.date (日期) 2019-05
dc.date.accessioned 17-Apr-2020 16:25:55 (UTC+8)-
dc.date.available 17-Apr-2020 16:25:55 (UTC+8)-
dc.date.issued (上傳時間) 17-Apr-2020 16:25:55 (UTC+8)-
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/129281-
dc.description.abstract (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.
dc.format.extent 578150 bytes-
dc.format.mimetype application/pdf-
dc.relation (關聯) Journal of Financial Studies,
dc.subject (關鍵詞) CSR score ; stochastic cost frontier ; environmental variables ; altruistic motive ; strategic motive
dc.title (題名) Does CSR Engagement Affect Banking Efficiency in the Context of a Stochastic Cost Frontier?
dc.type (資料類型) article