arbiter
JournalsPricingAccount

Corporate Social Responsibility and Asymmetric Cost Behavior Under the Influence of Corporate Governance

Anastasia Filiou et al.

Review of European Studies2025https://doi.org/10.5539/res.v17n2p108article
AJG 1
Weight
0.50

What the paper says

A sample of European firms engaging in corporate social responsibility (CSR) activities is investigated in this study with regard the occurrence of asymmetric cost behavior in their operating expenses under the umbrella of corporate governance structures. The empirical findings of the paper provide evidence that operating expenses exhibit cost stickiness in the case of firms with stronger engagement in CSR activities. The firms with high intensity of CSR engagement seem to exhibit less operating cost stickiness under stronger corporate governance mechanisms. The findings of this study suggest that in addition to economic factors, managers’ choices regarding adjusting costs may be influenced by corporate social responsibility engagement and governance mechanisms which could thus help explain operating costs’ behavior of European firms.

Open paper page →

Cite this paper

https://doi.org/https://doi.org/10.5539/res.v17n2p108

Or copy a formatted citation

@article{anastasia2025,
  title        = {{Corporate Social Responsibility and Asymmetric Cost Behavior Under the Influence of Corporate Governance}},
  author       = {Anastasia Filiou et al.},
  journal      = {Review of European Studies},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.5539/res.v17n2p108},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

Corporate Social Responsibility and Asymmetric Cost Behavior Under the Influence of Corporate Governance

Flags are reviewed by the Arbiter methodology team within 5 business days.

Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.