@article{bogeanupopa2024examining,
  title = {Examining the Interplay of Social and Financial Metrics: Case Study of the Retail Sector},
  author = {Maria-Mădălina BOGEANU-POPA and Mariana MAN and Carmen-Florentina PAUNESCU},
  year = 2024,
  url = {https://ibimapublishing.com/articles/JAARP/2024/675311/},
  journal = {Journal of Accounting and Auditing: Research & Practice},
  volume = 2024,
  pages = 16,
  doi = 10.5171/2024.675311,
  abstract = {In this paper, the way in which social performance, which is increasingly present in the evaluation of the activity of organizations, has an impact on their financial performance was studied. Social performance and financial performance are seen as a necessity when we assess the economic performance of an organization. For this, notions such as growth, profitability, productivity, yield and social and environmental competitiveness are used. The case study focused on the retail sector, which has experienced accelerated development in recent years. Social information and financial information were collected from the annual reports of retail organizations to be able to use social and environmental performance indicators (Ips) and financial performance indicators (Ips). In the research to establish the link between Ips and Ipf, descriptive statistics analysis and the Hausman test regression model were used. The results of the research revealed that social performance positively influences financial performance in organizations operating in the retail sector.},
  keywords = {social performance, financial performance, retail, sustainable development, CSR.},
  note = Article ID: 675311
}