dor_id: 4129592
506.#.#.a: Público
590.#.#.d: Los artículos enviados a la revista "Contaduría y Administración", se juzgan por medio de un proceso de revisión por pares
510.0.#.a: Consejo Nacional de Ciencia y Tecnología (CONACyT); Sistema Regional de Información en Línea para Revistas Científicas de América Latina, el Caribe, España y Portugal (Latindex); Scientific Electronic Library Online (SciELO); SCOPUS, SCImago Journal Rank (SJR)
561.#.#.u: https://www.fca.unam.mx/
650.#.4.x: Ciencias Sociales y Económicas
336.#.#.b: article
336.#.#.3: Artículo de Investigación
336.#.#.a: Artículo
351.#.#.6: http://www.cya.unam.mx/index.php/cya/index
351.#.#.b: Contaduría y Administración
351.#.#.a: Artículos
harvesting_group: RevistasUNAM
270.1.#.p: Revistas UNAM. Dirección General de Publicaciones y Fomento Editorial, UNAM en revistas@unam.mx
590.#.#.c: Open Journal Systems (OJS)
270.#.#.d: MX
270.1.#.d: México
590.#.#.b: Concentrador
883.#.#.u: https://revistas.unam.mx/catalogo/
883.#.#.a: Revistas UNAM
590.#.#.a: Coordinación de Difusión Cultural
883.#.#.1: https://www.publicaciones.unam.mx/
883.#.#.q: Dirección General de Publicaciones y Fomento Editorial
850.#.#.a: Universidad Nacional Autónoma de México
856.4.0.u: http://www.cya.unam.mx/index.php/cya/article/view/3231/1699
100.1.#.a: Kamaludin, Kamaludin; Usman, Berto; Rusdi, Muhammad; Susanti, Weni
100.1.#.0: et al
524.#.#.a: Kamaludin, Kamaludin, et al. (2022). CSR performance and CSR disclosure persistency: Empirical evidence of the US hypercompetitive industry. Contaduría y Administración; Vol. 67, Núm. 2. Recuperado de https://repositorio.unam.mx/contenidos/4129592
245.1.0.a: CSR performance and CSR disclosure persistency: Empirical evidence of the US hypercompetitive industry
502.#.#.c: Universidad Nacional Autónoma de México
561.1.#.a: Facultad de Contaduría y Administración, UNAM
264.#.0.c: 2022
264.#.1.c: 2022-03-23
653.#.#.a: Business; management; accounting; voluntary disclosure; environmental; social; governance performance; CSR disclosure persistency; industry membership; software and hardware industry; business; management; accounting; voluntary disclosure; environmental; social; governance performance; CSR disclosure persistency; industry membership; software and hardware industry
506.1.#.a: La titularidad de los derechos patrimoniales de esta obra pertenece a las instituciones editoras. Su uso se rige por una licencia Creative Commons BY 4.0 Internacional, https://creativecommons.org/licenses/by/4.0/legalcode.es, fecha de asignación de la licencia 2022-03-23, para un uso diferente consultar al responsable jurídico del repositorio por medio del correo electrónico revista_cya@fca.unam.mx
884.#.#.k: http://www.cya.unam.mx/index.php/cya/article/view/3231
001.#.#.#: oai:ojs.pkp.sfu.ca:article/3231
041.#.7.h: spa
520.3.#.a: The relationship between Corporate Social Responsibility (CSR) performance and CSR disclosure persistency should be necessarily examined to attract the attention of scholars amid empirical evidence. Therefore, this study aims to offer a novelty concerning the relationship between CSR performance and CSR disclosure persistency. The results obtained from the data of 83 companies (498 firm-year observations) operating in the American (US) hypercompetitive industry (i.e., software and hardware) from 2011 to 2016 showed that CSR performance is positively associated with CSR disclosure persistency. Furthermore, the differences between the industry membership (i.e., software vs. hardware industry) and the persistence of CSR disclosure were tested. The samples classified in the hardware industry were reported to face more environmental and social pressure, suggesting more propensity of engaging with persistent CSR disclosure over time than their peers in the software industry..The relationship between Corporate Social Responsibility (CSR) performance and CSR disclosure persistency should be necessarily examined to attract the attention of scholars amid empirical evidence. Therefore, this study aims to offer a novelty concerning the relationship between CSR performance and CSR disclosure persistency. The results obtained from the data of 83 companies (498 firm-year observations) operating in the American (US) hypercompetitive industry (i.e., software and hardware) from 2011 to 2016 showed that CSR performance is positively associated with CSR disclosure persistency. Furthermore, the differences between the industry membership (i.e., software vs. hardware industry) and the persistence of CSR disclosure were tested. The samples classified in the hardware industry were reported to face more environmental and social pressure, suggesting more propensity of engaging with persistent CSR disclosure over time than their peers in the software industry.
773.1.#.t: Contaduría y Administración; Vol. 67, Núm. 2
773.1.#.o: http://www.cya.unam.mx/index.php/cya/index
022.#.#.a: ISSN electrónico: 2448-8410; ISSN impreso: 0186-1042
310.#.#.a: Trimestral
264.#.1.b: Facultad de Contaduría y Administración, UNAM
758.#.#.1: http://www.cya.unam.mx/index.php/cya/index
doi: https://doi.org/10.22201/fca.24488410e.2022.3231
handle: 00f08c2f0339b76f
harvesting_date: 2022-10-12 10:00:00.0
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file_modification_date: 2022-03-28 17:28:56.0
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