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Corporate Social Responsibility and Financial Performance
Philip L. Cochran and Robert A. Wood
The Academy of Management Journal
Vol. 27, No. 1 (Mar., 1984), pp. 42-56
Published by: Academy of Management
Stable URL: http://www.jstor.org/stable/255956
Page Count: 15
You can always find the topics here!Topics: Corporate social responsibility, Social responsibility, Investors, Financial management, Financial accounting, Net income, Control systems, Control groups, Content analysis, Business structures
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The relationship between corporate social responsibility and financial performance is reexamined using a new methodology, improved technique, and industry-specific control groups. Average age of corporate assets is found to be highly correlated with social responsibility ranking. After controlling for this factor, there still is some correlation between corporate social responsibility and financial performance.
The Academy of Management Journal © 1984 Academy of Management