... re-use rights only Investment efficiency Over-investment Optimal investment ESG CSR ESG inequality The association between investment (in)efficiency and CSR is well established in the existing literature. Earlier research concentrated on whether corporate social responsibility (CSR...

...Manish Bansal; Vivek Kumar Purpose This study aims to investigate the impact of mandatory corporate social responsibility (CSR) spending legislation on the earnings management strategies of firms. Design/methodology/approach The authors use panel data regression models to analyze the data...

...Shahbaz Sheikh Purpose This study empirically aims to examine the relation between CEO power and firm engagement in corporate social responsibility (CSR). It undertakes an in-depth analysis of how the structural, ownership and expert dimensions of CEO power affect individual dimensions of CSR...

.../methodology/approach – This study uses ordinary least squares regression to examine the relationship between corporate social responsibility (CSR) and employee performance and between CSR and employee cost. Further, 2SLS is used to address the endogeneity issue. Findings – The results indicate...