<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0186-1042</journal-id>
<journal-title><![CDATA[Contaduría y administración]]></journal-title>
<abbrev-journal-title><![CDATA[Contad. Adm]]></abbrev-journal-title>
<issn>0186-1042</issn>
<publisher>
<publisher-name><![CDATA[Universidad Nacional Autónoma de México, Facultad de Contaduría y Administración]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0186-10422022000200013</article-id>
<article-id pub-id-type="doi">10.22201/fca.24488410e.2022.3231</article-id>
<title-group>
<article-title xml:lang="en"><![CDATA[CSR performance and CSR disclosure persistency: Empirical evidence of the US hypercompetitive industry]]></article-title>
<article-title xml:lang="es"><![CDATA[Desempeño de la RSC y persistencia de la divulgación de la RSC: evidencia empírica de la industria hipercompetitiva de EE. UU.]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Kamaludin]]></surname>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Usman]]></surname>
<given-names><![CDATA[Berto]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Rusdi]]></surname>
<given-names><![CDATA[Muhammad]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Susanti]]></surname>
<given-names><![CDATA[Weni]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,University of Bengkulu  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Indonesia</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Tridinanti University of Palembang  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Indonesia</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2022</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2022</year>
</pub-date>
<volume>67</volume>
<numero>2</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0186-10422022000200013&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0186-10422022000200013&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0186-10422022000200013&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract The relationship between Corporate Social Responsibility (CSR) performance and CSR disclosure persistency should be necessarily examined to attract the attention of scholars amid empirical evidence. Therefore, this study aims to offer a novelty concerning the relationship between CSR performance and CSR disclosure persistency. The results obtained from the data of 83 companies (498 firm-year observations) operating in the American (US) hypercompetitive industry (i.e., software and hardware) from 2011 to 2016 showed that CSR performance is positively associated with CSR disclosure persistency. Furthermore, the differences between the industry membership (i.e., software vs. hardware industry) and the persistence of CSR disclosure were tested. The samples classified in the hardware industry were reported to face more environmental and social pressure, suggesting more propensity of engaging with persistent CSR disclosure over time than their peers in the software industry.]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen Nuestro estudio examina la relación entre el desempeño de la Responsabilidad Social Corporativa (RSC) y la persistencia de la divulgación de la RSC. La investigación acerca de cómo el desempeño de la RSC y la divulgación de la RSC están vinculados entre sí ha llamado la atención de los académicos contables, pero dicho estudio no ha mostrado evidencia empírica sobre cómo el desempeño de la RSC está relacionado con la persistencia de la divulgación de la RSC. De este modo, nuestro estudio ofrece una novedad acerca de la específica relación entre el desempeño de la RSC y la persistencia de la divulgación de la RSC. Empleando datos de 83 empresas (498 observaciones empresa-año) que operaban en la industria hipercompetitiva estadounidense (es decir, software y hardware) entre 2011 y 2016, descubrimos que el desempeño de la RSC está relacionado positivamente con la persistencia de la divulgación de la RSC. Además, analizamos si la membresía de la industria (es decir, bien de la industria del software o bien de la industria del hardware) comporta alguna diferencia con respecto a la persistencia de la divulgación de la RSC. Documentamos que las muestras clasificadas en la industria del hardware se enfrentan a una mayor presión medioambiental y social, lo que sugiere una mayor propensión a comprometerse con una divulgación persistente de la RSC a lo largo del tiempo en comparación con sus pares en la industria del software.]]></p></abstract>
<kwd-group>
<kwd lng="en"><![CDATA[M0]]></kwd>
<kwd lng="en"><![CDATA[M4]]></kwd>
<kwd lng="en"><![CDATA[M41]]></kwd>
<kwd lng="en"><![CDATA[environmental]]></kwd>
<kwd lng="en"><![CDATA[social]]></kwd>
<kwd lng="en"><![CDATA[governance performance]]></kwd>
<kwd lng="en"><![CDATA[CSR disclosure persistency]]></kwd>
<kwd lng="en"><![CDATA[industry membership]]></kwd>
<kwd lng="en"><![CDATA[software and hardware industry]]></kwd>
<kwd lng="es"><![CDATA[M0]]></kwd>
<kwd lng="es"><![CDATA[M4]]></kwd>
<kwd lng="es"><![CDATA[M41]]></kwd>
<kwd lng="es"><![CDATA[medioambiental]]></kwd>
<kwd lng="es"><![CDATA[social]]></kwd>
<kwd lng="es"><![CDATA[desempeño de la gobernanza]]></kwd>
<kwd lng="es"><![CDATA[persistencia de la divulgación de la RSC]]></kwd>
<kwd lng="es"><![CDATA[membresía de la industria]]></kwd>
<kwd lng="es"><![CDATA[industria del software y hardware]]></kwd>
</kwd-group>
</article-meta>
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