Table 2.

Data and measures

VariableDefinitionData sourceLiterature support
CSRA mean score of social strengths for firm i at year tKLDKashmiri and Mahajan (2010), Kotchen and Moon (2012) 
R&D expenditureResearch and development expenses for firm i at year tCOMPUSTATLuo and Homburg (2007) 
Advertising expenditureAdvertising expenses for firm i at year tCOMPUSTATMcAlister et al. (2016) 
Financial leverageThe ratio of long-term debt to total assets for firm i at year tCOMPUSTATTuli and Bharadwaj (2009) 
Firm liquidityThe ratio of firm’s current total assets to its current total liabilities for firm i at year tCOMPUSTATLuo et al. (2014) 
CSR historyNumber of years that the firm i has appeared in KLD data baseKLD 
Brand valueBAV’s brand value for firm i at year tBAV ConsultingMizik and Jacobson (2008)
Lovett et al. (2014) 
Firm sizeNatural logarithm of total assets for firm i at year tCOMPUSTATMizik and Jacobson (2008) 
Recessionary yearWe consider 2008 and 2009 as recessionary years Kashmiri and Mahajan (2010) 

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