Abstract
The purpose of this paper is to investigate the relationship between corporate environmental responsibility (CER) and R&D accounting treatment. Using firms listed in the Korea Stock Exchange (KSE) market between the years 2014 and 2018, this study not only investigates this relationship but also expands upon CER activities in various aspects, such as environmental performance strategy, environmental performance organization, and environmental shareholders. Furthermore, the positive association between various CER activities and R&D capitalization is significant in a highly competitive market. This relationship is robust with an alternative measure of CER activities and firm-fixed effects. This result implies that firms participating in CER activities focus on sustainable commercial success, unlike other firms.
Subject
Management, Monitoring, Policy and Law,Renewable Energy, Sustainability and the Environment,Geography, Planning and Development
Reference51 articles.
1. THE CORPORATE SOCIAL PERFORMANCE-FINANCIAL PERFORMANCE LINK
2. Social Responsibilities of the Businessman;Bowen,1953
3. Incentives for Partners to Create Social Value,2020
4. Drivers of green and non-green innovation: empirical evidence in Low-Tech SMEs
5. Corporate Social Responsibility: Meeting Changing Expectations,1999
Cited by
3 articles.
订阅此论文施引文献
订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献
1. Discretionary capitalization of development expenditures;Ekonomija: teorija i praksa;2023
2. The Corporate Social Responsibility on Capital Market;Research Anthology on Developing Socially Responsible Businesses;2022-03-04
3. The Corporate Social Responsibility on Capital Market;Financial Management and Risk Analysis Strategies for Business Sustainability;2021