Sales order backlog and corporate social responsibility

Sun, Li and Walkup, , Brian and Wu, Kean,(2019), Sales order backlog and corporate social responsibility. , Advances in Accounting, UNSPECIFIED

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We examine the impact of sales order backlog, an important leading indicator of firm performance, on corporate social responsibility (CSR) performance (measured as responsible and irresponsible CSR performance). We rely on the stakeholder and resource availability views of CSR to develop our hypotheses. Under the stakeholder view, we posit a positive relation between sales order backlog and CSR performance. Under the resource availability view, we posit this relationship to be negative. Our empirical evidence shows a significant positive relation between order backlog and irresponsible CSR performance, suggesting that firms with higher order backlog demonstrate lower overall CSR performance. This evidence is consistent with the resource availability view that engaging in CSR activities consumes valuable firmresources, and thus, firmswith limited resources are less likely to invest in CSR initiatives. Firms with high levels of unfulfilled sales ordersmust focus on fulfilling those orders, and may not be able to devote resources to CSR
Keywords : Sales order backlog Corporate social responsibility Responsible CSR performance Irresponsible CSR performance, UNSPECIFIED
Journal or Publication Title: Advances in Accounting
Volume: 47
Item Type: Article
Subjects: Akuntansi
Depositing User: Users 8 not found.
Date Deposited: 26 Dec 2019 08:16
Last Modified: 26 Dec 2019 08:16

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