Accounting for endogeneity and the dynamics of corporate social – Corporate financial performance relationship

B. Lahouel,Brahim Gaies,Y. Zaied,Abderrahmane Jahmane

Published 2019 in Journal of Cleaner Production

ABSTRACT

Abstract This paper examines the endogeneity problem in studies dealing with corporate social performance and financial performance relationship. Since randomized controlled experiments in the “Business-Research” field are often unfeasible, researchers rely mostly on observational data to make claims about “doing good – doing well” arguments. In response to several strong calls for additional well-crafted empirical research that address endogeneity, we revisit the CSP – CFP relationship, in the airline industry, to understand how endogeneity arises and how to control for it in studies based on observational panel data. We exploit various approaches such as OLS, fixed-effects, fixed-effects IV/2SLS, dynamic system GMM, and GLS estimators. We show the appropriateness behind the use of the dynamic system GMM estimator and its benefits over the fixed-effects estimator. In addition, we demonstrate that results in models that do not account for endogeneity lead to inflated estimations, misleading interpretations and wrong theoretical propositions about the dynamic nature of CSP-CFP relationship.

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