Are R&D-Intensive firms also corporate social responsibility specialists? A multicountry study.

Note that the increase of CSR specialization from the pre-shock to the post-shock period is highly significant in the treatment group ( δ = 0.014, p = 0.000), which is considerably larger than the corresponding increase in the control group ( δ = 0.005, p = 0.058).

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We only find a marginally significant 3-way interaction coefficient ( p = 0.069) and therefore still insufficient support for H2 when current assets to current liabilities is used for slack.

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