This article is motivated by a conundrum: How can shale gas development be encouraged and managed without complete knowledge of the associated risks? To answer this question, we used back propagation (BP) neural networks and expert scoring to quantify the relative risks of shale gas development...

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) attitude of a firm sways its reporting incentives, in respect...

Most empirical studies on Corporate Social Responsibility (CSR) use cross-sectional data or case studies, making causality hard to establish. We overcome this limitation by using panel data on Chinese firms. We find no effect of last year's profits on CSR ratings, although their negative...

This paper empirically investigates how Chinese executives and managers perceive and interpret corporate social 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...

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 estimate information asymmetry using high frequency trade...

CSR in China is not a new concept. Chinese corporations always performed good works to benefit society. State-owned enterprises (SOEs) provided wider employee benefits, such as primary and secondary education for the children of its employees. Moreover, Chinese companies have begun to view CSR...

We conduct an exploratory study of the determinants of success in the multinational transfer of social practices. We find that though extant literature on business practice transfer provides some relevant insight, social practice transfer differs in significant ways from "business as usual." In...

Following stakeholder resource-based theory (SRBT), we conceptualize the value relevance of corporate social irresponsibility (CSI) based on the bargaining power that stakeholders possess regarding firms' inputs and revenue generations. Accordingly, we classify the stakeholders into residual...

Following the financial crisis and recent recession, the center of gravity of global economic growth and competitiveness is shifting toward emerging economies. As a leading and increasingly influential emerging economy, China is currently attracting the attention of academics, practitioners, and...

Despite large interest in CSR in China, the role of consumers has been underexplored in empirical research, with studies mainly focused on specific subcomponents of CSR, based on evidence from small, urban samples. Using a country-wide consumer survey, this article examines 1) how Chinese...