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Title
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Corporate social and financial performance: an extended stakeholder theory, and empirical test with accounting measures
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Author
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Abstract
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| Although agreement on the positive sign of the relationship between corporate social and financial performance is observed in the literature, the mechanisms that constitute this relationship are not yet well-known. We address this issue by extending managements stakeholder theory by adding insights from psychologys prospect decision theory and sociologys resource dependence theory. Empirically, we analyze an extensive panel dataset, including information on disaggregated measures of social performance for the S&P 500 in the 19972002 period. In so doing, we enrich the extant literature by focusing on stakeholder heterogeneity, perceptional framing, and disaggregated measures of corporate social performance |
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Language
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English
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Source (journal)
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Journal of business ethics. - Dordrecht, 1982, currens
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Publication
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Dordrecht
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2008
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ISSN
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0167-4544
[print]
1573-0697
[online]
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DOI
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10.1007/S10551-007-9398-0
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Volume/pages
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79
:3
(2008)
, p. 299-310
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ISI
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000254849200007
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Full text (Publisher's DOI)
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Full text (publisher's version - intranet only)
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