Li, Shanming; Yang, Ruoming; Zhou, Jueting - In: China journal of accounting research : CJAR 15 (2022) 1, pp. 1-19
Improving corporate social responsibility (CSR) requires not only the efforts of firms themselves but also the support of the appropriate institutional environment. This paper assesses whether access to the stock market can promote firms’ CSR. Using China’s suspension of IPOs in 2012-2014,...