What is it about?

The purpose of this study is to investigate whether financial resource allocation decisions for corporate social responsibility (CSR) depends on slack resources and free cash flow.

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Why is it important?

Corporate social responsibility (CSR) expenditure requires spending a substantial amount of available capital. We show that CSR expenditure depends on the availability of slack resources and free cash flow in an emerging economy (i.e. Bangladesh) characterized by both capital constraints and high salience of CSR expenditure.

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This page is a summary of: Slack resources, free cash flow and corporate social responsibility expenditure: evidence from an emerging economy, Journal of Accounting in Emerging Economies, April 2021, Emerald, DOI: 10.1108/jaee-09-2020-0248.
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