The Effects of Banks’ CSR Activities on Economic Efficiency
學年 111
學期 2
出版（發表）日期 2023-03-01
作品名稱 The Effects of Banks’ CSR Activities on Economic Efficiency
作品名稱（其他語言） 銀行業從事CSR活動對其經濟效率之影響
著者 Tai-Hsin Huang; Wen-Cheng Hu; Yi-Chun Lin; Yi-Huang Chiu
單位
出版者
著錄名稱、卷期、頁數 Journal of Financial Studies 31(1), p.31-75
摘要 This paper examines whether the engagement of corporate social responsibility (CSR) influences bank's economic efficiency. We compile different CSR scores from EIRIS database spanning 2003-2014 and estimate a directional input distance function with endogenous inputs and a cost frontier. The allocative inefficiency is found to outweigh technical inefficiency and most environmental variables significantly affect various inefficiencies. The exclusion of the environmental variables leads to under-estimation of efficiency scores. During the period of the financial crisis of 2007-2009, efficiency measures regress. Banks operating in Europe and America outperform those in Asia. Finally, the omission of undesirables incurs lower technical inefficiency estimates.
關鍵字 Corporate social responsibility; endogenous inputs; directional input distance function; environmental variables; cost inefficiency
語言 en
ISSN 1022-2898
期刊性質 國內
收錄於 TSSCI
產學合作
通訊作者
審稿制度 否
國別 TWN
公開徵稿
出版型式 ,電子版,紙本
相關連結

機構典藏連結 ( http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/125553 )