Summary of hypotheses tested
| H1: CSR has a significant negative impact on the CFP of publicly traded companies in India | Accepted |
| H2: Firm age has a significant negative moderating impact on the CSR–CFP relationship | Accepted |
| H3: Future growth opportunities have a significant negative impact on the CSR–CFP relationship | Accepted |
| H4: Promoters’ holding has a significant positive moderating impact on the CSR–CFP relationship | Accepted |
| H5: Government ownership has a significant negative moderating impact on the CSR–CFP relationship | Accepted |
| Accepted | |
| Accepted | |
| Accepted | |
| Accepted | |
| Accepted |
Source(s): Authors’ analysis
Sharing content requires targeting cookies to be enabled. Please update your cookie preferences to use this feature.