Building on prior research that highlights the relationship between Corporate Social Responsibility (CSR) and firm value, this study investigates the moderating roles of advertising intensity and managerial ability in the relationship between environmental CSR and brand value, as well as the role of earnings quality. Based on prior literature, we examine how advertising intensity and managerial ability jointly amplify the positive environmental CSR-brand value connection. We also examine the role of earnings quality in this relationship. We find that advertising intensity enhances the positive impact of environmental CSR on brand value, with the effect being further positively moderated by managerial ability. Moreover, firms with higher earnings quality experience stronger effects in this pathway.
