| Summary: | 碩士 === 國立臺中科技大學 === 財務金融研究所碩士班 === 105 === This paper examines the linkage between banks’ diversification and corporate social responsibility (CSR). We obtain operating information of US commercial banks from the Bankscope Database and the CSR from KLD Database over year 2002 to 2013. Our sample contains 285 banks and 1,745 firm-year observations. We use Herfindahl-Hirschman index (HHI) to measure diversification magnitude of bank business. Our results present that bank diversification and corporate governance of corporate social responsibility are positively correlated. The greater the diversification of banks, the higher correlation between corporate governance of corporate social responsibility and performance. Bank diversification and employee of corporate social responsibility are positively correlated. The greater the diversification of banks, the no correlation between Employee of corporate social responsibility and performance. Bank diversification and products of corporate social responsibility are positively correlated. The greater the diversification of banks, the higher correlation between products of corporate social responsibility and performance.
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