Search results

1 – 2 of 2
Open Access
Article
Publication date: 15 December 2020

Nripinder Kaur and Vikramjit Singh

This paper aims to examine the impact of corporate social responsibility (CSR) on financial performance (FP) of Indian steel industry in terms of value-added (VAM), profitability…

9981

Abstract

Purpose

This paper aims to examine the impact of corporate social responsibility (CSR) on financial performance (FP) of Indian steel industry in terms of value-added (VAM), profitability (PM), market (MM) and growth measures (GM).

Design/methodology/approach

It is an empirical study using secondary data of 40 companies for 14 years collected from CSR/annual reports/official websites of the companies and Prowess database. The panel regression analysis, MANOVA and univariate ANOVA have been conducted to examine the impact of CSR on FP.

Findings

The result indicates a positive impact of CSR on FP in terms of VAM, PM and GM, thereby indicating that more investments in CSR will generate wealth for shareholders, enhance profitability and sales. Moreover, this study shows no noticeable relationship between CSR and MM.

Social implications

This study contributes to the literature on the CSR–FP relationship and also has implications for managers, investors and other stakeholders. Companies with higher CSR rating create a brand image, attract proficient employees, get greater profit, loyal customers and have less possibility of bribery and corruption. This study may result in being influential to companies confined not only to this sector but also reaching to the others, thus inspiring them to contribute their share of profit for the welfare of society.

Originality/value

To the best of the authors' knowledge, it is the first comprehensive study to examine the impact of CSR on FP of Indian steel industry by considering four dimensions for measuring FP. It provides evidence about the relationship between CSR and FP.

Details

Asian Journal of Accounting Research, vol. 6 no. 2
Type: Research Article
ISSN: 2443-4175

Keywords

Open Access
Article
Publication date: 2 August 2021

Parin Parikh and Christopher S. Dutt

A continuous issue which plagues all service businesses is the process of handling complaints. Whilst the topic has been relatively well explored, extant literature has failed to…

2750

Abstract

Purpose

A continuous issue which plagues all service businesses is the process of handling complaints. Whilst the topic has been relatively well explored, extant literature has failed to fully explore how staff demographics influence the methods in which they manage complaints.

Design/methodology/approach

A qualitative approach was adopted with semi-structured interviews. A purposeful sample was selected, inviting managers from hotels in Dubai to share their views on factors affecting the complaint management process, including the impact of staff demographics.

Findings

Staff demographics were found to have an impact on staff's approach to handle complaints. However, participants generally felt that, with sufficient experience, the impact of many of these influences would be negated.

Originality/value

Literature on complaint management has considered numerous mitigating factors affecting the complaint management process. The impact of staff demographics on how they receive and respond to complaints has not been thoroughly explored.

Details

International Hospitality Review, vol. 36 no. 2
Type: Research Article
ISSN: 2516-8142

Keywords

Access

Only Open Access

Year

Content type

1 – 2 of 2