Do common owners influence corporate social responsibility? Firm-level evidence from China

Do common owners influence corporate social responsibility? Firm-level evidence from China

Using a sample of Chinese A-share listed companies from 2007 to 2018, this article explores the influence of common owners on corporate social responsibility (CSR). The results show that common owners significantly promote CSR investment, indicating that increased CSR represents a bright side to com...

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Bibliographic Details
Main Author: Suyan Yan
Format: Article
Language:English
Published: Elsevier 2021-09-01
Series:China Journal of Accounting Research
Subjects:
Common owners
Corporate social responsibility
State-owned enterprises
Corporate strategy
Stock returns
Financial constraints
Online Access:http://www.sciencedirect.com/science/article/pii/S1755309121000356

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http://www.sciencedirect.com/science/article/pii/S1755309121000356

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