International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies


:: International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies

ISSN 2228-9860
eISSN 1906-9642


Vol.11(12) (2020)


    Naeem Khan, Qaisar Ali Malik (Department of Economics & Finance, Faculty of Business & Technology, Foundation University, Islamabad, PAKISTAN).

    Disciplinary: Management and Economic Sciences, Investment Policy, Corporate Social Responsibility (CSR).

    ➤ FullText

    DOI: 10.14456/ITJEMAST.2020.238

    Keywords: Pakistan Stock Exchange; Non-Financial Companies; Hausman Test; Fixed Effect Model; Balance Sheet Analysis; Panel Data; Return on Assets; SCR investment.

    Corporate social responsibility (CSR) emerged as an important component for companies in the past two decades. CSR attained a distinctive position among researchers and practitioners. CSR is well explored in developed countries with less contribution from developing countries. This empirical study focuses on the mediating role of investment inefficiency (INV) in CSR and firm performance (FP) relationship. Data is collected from the non-financial sector. The panel regression technique is employed for data analysis. The fixed-effect model is used in the study as indicated by the probability of the Hausman test. This study results reveal that CSR and FP relationship is fully mediated by INV.

    Paper ID: 11A12M

    Cite this article:

    Khan, N., Malik, Q.A. (2020). Impacts of Corporate Social Responsibility on Firm Performance Mediating Role of Investment Inefficiency. International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies, 11(12), 11A12M, 1-8.


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