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The Impact of Corporate Social Responsibility on Distribution of Firm Performance

2019· article· en· W2966186992 on OpenAlexaff
Hao Lu, Xiaoyu Liu

Bibliographic record

VenueAcademy of Management Proceedings · 2019
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicCorporate Social Responsibility Reporting
Canadian institutionsUniversity of Calgary
Fundersnot available
KeywordsCorporate social responsibilityHeteroscedasticityStakeholderPanel dataResidualDispersion (optics)BusinessEconometricsInvestment (military)EconomicsPolitical scienceMathematicsPublic relations

Abstract

fetched live from OpenAlex

The performance implications of engagement in corporate social responsibility (CSR) have been extensively studied in existing literature. Yet, most prior studies that investigate the impact of CSR activities on firm performance focus on the change in mean, neglecting the possible simultaneous impact on the dispersion of the firm performance. Employing the multiplicative heteroscedasticity regression model on the panel data comprising 735 US firms across different industries, we assess the impact of CSR engagement on firm performance (Tobin’s Q) and variability of firm performance (residual deviation from the conditional mean). The fine-grained analyses reveal that primary stakeholder oriented CSR activities demonstrate a “risky investment” property (increasing both conditional mean and variability), while the secondary stakeholder oriented CSR activities demonstrate “risk reduction” property (reducing variability without affecting the mean).

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.003
metaresearch head score (Gemma)0.000
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.193
Threshold uncertainty score0.644

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0030.000
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.001
Science and technology studies0.0000.000
Scholarly communication0.0000.001
Open science0.0000.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0000.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.036
GPT teacher head0.286
Teacher spread0.251 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one teacher head, not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designObservational
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations2
Published2019
Admission routes1
Has abstractyes

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