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 …

responsibility (CSR), to what extent firms' productive characteristics influence managers' attitudes towards their CSR rating, and … whether their values in favour of CSR are positively correlated to firms' economic performance. Although a large proportion of …-performing firms, or rather, firms with vulnerable indicators - smaller in size, State-owned, producing traditional goods and located …

total government subsidies significantly improve firms' ESG performance, but both environmental and non … empirical findings as a basis for reforming China's subsidy policies, showcasing the actual impact of diverse subsidy policies …

of the pandemic, focusing on China and South Korea. Using empirical analysis and data from Chinese A-share and South … pandemic. However, firms with higher ESG scores demonstrated an insurance effect, mitigating risk. This effect held in both … China and South Korea, highlighting the importance of ESG principles for resilience and sustainable growth in contemporary …

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 …

irresponsibility (CSI) based on the bargaining power that stakeholders possess regarding firms' inputs and revenue generations ….e. employees, environment). Using a curated news database to measure CSI in China, we find that CSI episodes alienating residual …

externalities. Our analysis exploits China's 2008 mandate requiring firms to disclose CSR activities, using a difference …-in-differences design. Although the mandate does not require firms to spend on CSR, we find that mandatory CSR reporting firms experience a …

This study investigates the social and environmental disclosure practices of socially responsible Chinese listed firms …