Do, Trung K.; Huang, Henry Hongren; Shan, Liwei; Tsang, … - In: China journal of accounting research : CJAR 16 (2023) 3, pp. 1-24
We propose that stakeholder demand can explain firms’ corporate social responsibility (CSR) activities and empirically test our proposition using 2002-2016 panel data from multiple countries. We select the Olympic Games as our experimental context and use a difference-in-differences design. We...