causality hard to establish. We overcome this limitation by using panel data on Chinese firms. We find no effect of last year …

This paper investigates whether corporate social responsibility active (CSR active) firms operate dissimilarly from … other firms in their financial reporting. Specifically, we examine whether the corporate social responsibility (CSR … discretionary accruals in Chinese listed companies. Moreover, we document that Chinese CSR active firms engage more in earnings …

Corporate social responsibility (CSR) is often understood as voluntary actions firms take beyond legal compliance … potential. As a leader among emerging markets, China offers an important context to consider state CSR policies and the role of … subnational governments in China advance CSR. Based on primary interview data, it develops a state-centric model of corporate …

This paper investigates the impact of corporate social responsibility (CSR) on corporate financial fraud in China. We … find that CSR scores are negatively associated with fraudulent financial activities, suggesting that CSR firms are less … performance than CSR disclosure. Additionally, we demonstrate that the negative effect of CSR is more pronounced for firms with …

Exploiting a quasi-natural experiment in China in which some firms become investible to the global market across … different periods (i.e., pilot firms), we evaluate the role that stock market liberalization plays in shaping local firms … design, we find that pilot firms significantly reduce their CSR investments from the pre-liberalization period to the post …

CSR in China is not a new concept. Chinese corporations always performed good works to benefit society. State … Chinese firms, this paper empirically investigated the relationship between corporate social responsibility (CSR) and … relationship between CSR and CFP. By utilizing the data from 1,789 listed Chinese firms from 2007 to 2012, this paper found that …

This chapter shows how the social and institutional organization and political culture of China have affected how … CSR in China. In China, the obligations of both state and enterprise are understood in terms of institutional duty to … responsibility can one understand how CSR is implemented in China and successfully translate global human rights discourse into the …

Using a quasi-natural experiment that mandates a subset of listed firms to issue corporate social responsibility (CSR …) reports, this paper examines the effect of mandatory CSR disclosure on market information asymmetry in China, where we … CSR disclosure lacks credibility and relevance in emerging markets, mandatory CSR reporting firms experience a decrease in …