This study adopts the institutional, slack resource and social capital theories to examine the perceived regulatory burden-corporate social performance (CSP) link and the moderating effects of this relationship. The theoretical model was validated using confirmatory factor analysis and hierarchical regression on survey data from 287 small and medium-sized enterprises (SMEs) in Ghana. The empirical findings suggest that perceived regulatory burden is negatively related to CSP and that the level of institutional ties and financial resource capability amplify the perceived regulatory burden-CSP relationship such that the relationship is more negative and significant for higher institutional ties and financial resource capability.
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