Corporate social responsibility, intangibles, and dynamic performance of the U.S. Airlines Wang, Wei-Kang Wu, Sheng-Fu Nourani, Mohammad Kweh, Qian Long Chen, Janya 2021-02-21T11:32:19Z 2021-02-21T11:32:19Z ©2021 2021-01
dc.description This article is not available at CUD collection. The version of scholarly record of this article is published in Revista de Contabilidad-Spanish Accounting Reviewth (2021), available online at: en_US
dc.description.abstract This study first employs the dynamic data envelopment analysis (DEA) approach to measure the operating performance of the U.S. airline industry for the period 2006-2014. We examine whether airlines included in the Kinder, Lydenberg, and Domini (KLD) database have higher efficiencies than airlines not included in the KLD database. The seven corporate social responsibility (CSR) dimensions available in the KLD database are used to proxy for CSR. Through a radar graph, we thus also document the extent to which the airlines have implemented each of the dimensions of CSR. Next, this study explores the relationship between CSR and the operating performance of the airlines. Our findings show an indirect relationship between CSR and operating performance, which relies on the mediating effect of intangibles, after accounting for potential endogeneity problem. The findings of this study can provide guidelines for coping with CSR issues in the airline industry and for implementing CSR policies. ©2021 ASEPUC. en_US
dc.identifier.citation Wang, W.-K., Wu, S.-F., Nourani, M., Kweh, Q. L., & Chen, J. (2021). Corporate Social Responsibility, Intangibles, and Dynamic Performance of the U.S. Airlines: La Responsabilidad Social Corporativa, los Intangibles y el Desempeño Dinámico de las Aerolíneas Estadounidenses. Spanish Accounting Review, 24(1), 104-115. en_US
dc.identifier.issn 11384891
dc.language.iso en en_US
dc.publisher Universidad de Murcia en_US
dc.relation Authors Affiliations : Wang, W.-K., Department of Accounting, Yuan Ze University, Chung-Li, Taiwan; Wu, S.-F., Department of Financial Management, National Defense University, Taipei, Taiwan; Nourani, M., School of Management, Universiti Sains Malaysia, Penang, Malaysia; Kweh, Q.L., Faculty of Management, United Arab Emirates, Canadian University Dubai, Dubai, United Arab Emirates; Chen, J., Kingray Management Consulting Co. Ltd., New Taipei City, Taiwan
dc.relation.ispartofseries Revista de Contabilidad-Spanish Accounting Review;Volume 24, Issue 1
dc.rights Creative Commons Attribution 4.0 International License.
dc.rights.holder Copyright : ©2021 ASEPUC.
dc.subject Corporate social responsibility en_US
dc.subject Dynamic data envelopment analysis en_US
dc.subject Intangibles en_US
dc.subject Kld en_US
dc.subject U.S. airline en_US
dc.title Corporate social responsibility, intangibles, and dynamic performance of the U.S. Airlines en_US
dc.type Article en_US
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