Corporate social responsibility, intangibles, and dynamic performance of the U.S. Airlines

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dc.contributor.authorWang, Wei-Kang
dc.contributor.authorWu, Sheng-Fu
dc.contributor.authorNourani, Mohammad
dc.contributor.authorKweh, Qian Long
dc.contributor.authorChen, Janya
dc.date.accessioned2021-02-21T11:32:19Z
dc.date.available2021-02-21T11:32:19Z
dc.date.copyright©2021
dc.date.issued2021-01
dc.descriptionThis article is licensed under Creative Commons License and full text is openly accessible in CUD Digital Repository. The version of the scholarly record of this article is published in Spanish Accounting Review (2021), accessible online through this link https://doi.org/10.6018/rcsar.357891en_US
dc.description.abstractThis 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.citationWang, 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. https://doi.org/10.6018/rcsar.357891en_US
dc.identifier.issn11384891
dc.identifier.urihttps://doi.org/10.6018/rcsar.357891
dc.identifier.urihttp://hdl.handle.net/20.500.12519/338
dc.language.isoenen_US
dc.publisherUniversidad de Murciaen_US
dc.relationAuthors 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.ispartofseriesRevista de Contabilidad-Spanish Accounting Review;Volume 24, Issue 1
dc.rightsCreative Commons Attribution 4.0 International License.
dc.rights.holderCopyright : ©2021 ASEPUC.
dc.rights.urihttps://creativecommons.org/licenses/by/4.0/
dc.subjectCorporate social responsibilityen_US
dc.subjectDynamic data envelopment analysisen_US
dc.subjectIntangiblesen_US
dc.subjectKlden_US
dc.subjectU.S. airlineen_US
dc.titleCorporate social responsibility, intangibles, and dynamic performance of the U.S. Airlinesen_US
dc.typeArticleen_US

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