[PDF][PDF] Corporate Social Responsibility spending and financial performance: Generalised method of moments
A Matara, F Al-Shannagb, M Al-Rdaydehc - International Journal of …, 2020 - ww.ijicc.net
The current study analyses the relationship between Corporate Social Responsibility (CSR)
Spending and Financial Performance (FP) in both directions, for a sample of 164 listed
Jordanian firms. The dynamic panel system GMM measurement was used and the results
show that there are positive relationships between CSR spending and accountingbased
measurements. Conversely, there are no relationships between CSR spending and market-
based measurements. The results confirmed that Jordanian listed firms have ample scope of …
Spending and Financial Performance (FP) in both directions, for a sample of 164 listed
Jordanian firms. The dynamic panel system GMM measurement was used and the results
show that there are positive relationships between CSR spending and accountingbased
measurements. Conversely, there are no relationships between CSR spending and market-
based measurements. The results confirmed that Jordanian listed firms have ample scope of …
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