Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Articles Article Faculty Publications -Articles Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Moderating role of firm characteristics on the relationship between corporate social responsibility and financial performance: evidence from India Subject The topic of the resource Corporate social responsibility; CSRCFP; Financial performance; Firm characteristics; Firm life-cycle; Ownership structure Description An account of the resource Purpose: The effect of corporate social responsibility (CSR) on corporate financial performance (CFP) is shown to depend on both firm-specific and external factors. This study investigates the moderating role of two firm-specific factors the firm life-cycle stage and ownership structure on the CSRCFP relationship in a developing economy setting India. Design/methodology/approach: The study covers 1,419 listed companies in India during 201521. The firm lifecycle is represented using firm age and future growth prospects. Ownership is represented through a dummy variable and promoters holding percentages. Return on assets (RoA) is used as a measure of CFP, while CSR intensity, i.e. the ratio of CSR expenditure to profit after tax (PAT), is used to represent CSR. Fixed effect panel regression and generalized method of moments (GMM) models are used for data analysis. Findings: CSR expenditure has a significant negative impact on CFP. Firm age and future growth prospects amplify this negative impact, indicating that the firm life-cycle has a significant negative moderating effect on the CSRCFP relationship. Furthermore, the impact of CSR on CFP is worse for government companies than private ownership. Promoters holdings have a positive impact on the CSRCFP relationship. Research limitations/implications: The results question the validity of mandatory CSR expenditure on companies operating in developing countries and call for a differentiated policy approach to CSR expectations based on firm characteristics. This study also enhances the existing literature on CSRCFP. Originality/value: The growing research on CSRCFP has limited coverage of firm characteristics as contributing factors. Hence, this paper helps in enhancing the existing literature on CSRCFP and makes it more relevant to firms with specific characteristics. 2024, Nisha Prakash and Aparna Hawaldar. Creator An entity primarily responsible for making the resource Prakash N.; Hawaldar A. Source A related resource from which the described resource is derived Journal of Economics and Development, Vol-26, No. 4, pp. 346-361. Publisher An entity responsible for making the resource available Emerald Publishing Date A point or period of time associated with an event in the lifecycle of the resource 2024-01-01 Identifier An unambiguous reference to the resource within a given context <a href="https://doi.org/10.1108/JED-01-2024-0025" target="_blank" rel="noreferrer noopener">https://doi.org/10.1108/JED-01-2024-0025</a> <br /><br /><a href="https://www.scopus.com/inward/record.uri?eid=2-s2.0-85196216798&amp;doi=10.1108%2FJED-01-2024-0025&amp;partnerID=40&amp;md5=5ba1cc7708679b76f577295c4d4539d5" target="_blank" rel="noreferrer noopener">https://www.scopus.com/inward/record.uri?eid=2-s2.0-85196216798&amp;doi=10.1108%2fJED-01-2024-0025&amp;partnerID=40&amp;md5=5ba1cc7708679b76f577295c4d4539d5</a> Rights Information about rights held in and over the resource All Open Access; Gold Open Access Relation A related resource ISSN: 18590020 Format The file format, physical medium, or dimensions of the resource Online Language A language of the resource English Type The nature or genre of the resource Article Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Prakash N., Royal Docks School of Business and Law, University of East London, Docklands Campus, London, United Kingdom; Hawaldar A., Christ University Institute of Management MBA, Bangalore, India