| Summary: | 碩士 === 靜宜大學 === 會計學系 === 103 === Previous study pointed out that empirical findings of a positive relationship between corporate social responsibility and financial performance might be spurious, because those model ignored the mediating effects of missing variables. The purpose of this paper is to examine the relationships among corporate social responsibility, intellectual capital and corporate performance. Our results indicate that there is a direct relationship between corporate social responsibility and corporate performance and intellectual capital is significantly positive with corporate performance. Additionally, corporate social responsibility seems to be a predictor, but its not a consequence of corporate performance, and this relationship does not form a virtuous circle.
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