Purpose: This study introduces Social Contribution Value per Share (SCVPS), an indicator devised by the Shanghai Stock Exchange (SSE), as an easy-to-interpret Measurement of Corporate Social Performance (MCSP) to the international research arena. The authors first explore the informativeness...

Purpose: There is currently a host of measurements of corporate social performance (MCSPs) each with its own individual merits and concerns. This paper aims to bring new insights into measuring corporate social performance (CSP) by advocating the use of a complementary indicator known as the...

Purpose: This study aims to investigate the relationship between corporate social contribution measures and investors’ reaction under the effect of corporate governance for firms listed in China, the largest emerging economy in the world. Corporate social contribution is examined from an...

Purpose: While the COVID-19 virus has been spreading worldwide, some studies have related the pandemic with various aspects of accounting and therefore emphasized the importance of accounting research in understanding the impact of COVID-19 on society as a whole. Recent studies have looked into...

Purpose: This paper aims to explore factors affecting young consumers’ purchasing of new smart products under the influence of social media. Design/methodology/approach: Twenty semi-structured, face-to-face, in-depth interviews were conducted with young consumers who used new media, and five...