Corporate Social Responsibility, Intangibles, and Dynamic Performance of the U.S. Airlines
This 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 n...
Main Authors: | , , , , |
---|---|
Format: | Article |
Language: | English |
Published: |
Universidad de Murcia
2021-01-01
|
Series: | Revista de Contabilidad: Spanish Accounting Review |
Subjects: | |
Online Access: | https://revistas.um.es/rcsar/article/view/357891 |
id |
doaj-a483fa2597224d2b9050934e08431b41 |
---|---|
record_format |
Article |
spelling |
doaj-a483fa2597224d2b9050934e08431b412021-02-02T18:27:02ZengUniversidad de MurciaRevista de Contabilidad: Spanish Accounting Review1138-48911988-46722021-01-0124110.6018/rcsar.357891Corporate Social Responsibility, Intangibles, and Dynamic Performance of the U.S. AirlinesWei-Kang Wang0Sheng-Fu Wu1Mohammad Nourani2Qian Long KwehJanya Chen3Yuan Ze UniversityNational Defense UniversityUniversiti Sains MalaysiaKingray Management Consulting Co. Ltd. This 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. https://revistas.um.es/rcsar/article/view/357891Dynamic data envelopment analysisCorporate social responsibilityIntangiblesU.S. airlinesKLD |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Wei-Kang Wang Sheng-Fu Wu Mohammad Nourani Qian Long Kweh Janya Chen |
spellingShingle |
Wei-Kang Wang Sheng-Fu Wu Mohammad Nourani Qian Long Kweh Janya Chen Corporate Social Responsibility, Intangibles, and Dynamic Performance of the U.S. Airlines Revista de Contabilidad: Spanish Accounting Review Dynamic data envelopment analysis Corporate social responsibility Intangibles U.S. airlines KLD |
author_facet |
Wei-Kang Wang Sheng-Fu Wu Mohammad Nourani Qian Long Kweh Janya Chen |
author_sort |
Wei-Kang Wang |
title |
Corporate Social Responsibility, Intangibles, and Dynamic Performance of the U.S. Airlines |
title_short |
Corporate Social Responsibility, Intangibles, and Dynamic Performance of the U.S. Airlines |
title_full |
Corporate Social Responsibility, Intangibles, and Dynamic Performance of the U.S. Airlines |
title_fullStr |
Corporate Social Responsibility, Intangibles, and Dynamic Performance of the U.S. Airlines |
title_full_unstemmed |
Corporate Social Responsibility, Intangibles, and Dynamic Performance of the U.S. Airlines |
title_sort |
corporate social responsibility, intangibles, and dynamic performance of the u.s. airlines |
publisher |
Universidad de Murcia |
series |
Revista de Contabilidad: Spanish Accounting Review |
issn |
1138-4891 1988-4672 |
publishDate |
2021-01-01 |
description |
This 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.
|
topic |
Dynamic data envelopment analysis Corporate social responsibility Intangibles U.S. airlines KLD |
url |
https://revistas.um.es/rcsar/article/view/357891 |
work_keys_str_mv |
AT weikangwang corporatesocialresponsibilityintangiblesanddynamicperformanceoftheusairlines AT shengfuwu corporatesocialresponsibilityintangiblesanddynamicperformanceoftheusairlines AT mohammadnourani corporatesocialresponsibilityintangiblesanddynamicperformanceoftheusairlines AT qianlongkweh corporatesocialresponsibilityintangiblesanddynamicperformanceoftheusairlines AT janyachen corporatesocialresponsibilityintangiblesanddynamicperformanceoftheusairlines |
_version_ |
1724292393785622528 |