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...

This chapter shows how the social and institutional organization and political culture of China have affected how Chinese corporations approach the issue of corporate social responsibility (CSR) in general and CSR-based human rights responsibilities in particular. Part I examines the global...

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...

This paper investigates the effect of qualified foreign institutional investors (QFIIs) on corporate social responsibility (CSR) within the context of listed firms in China. We find that QFIIs offer an incisive channel for improving socially responsible practices. In addition, we find that firms...

By proxying “awe culture” (i.e., reverence for life and ethical behavior) with regional induced abortion rates, we examine the impact of awe culture on corporate social responsibility (CSR) in a sample of Chinese firms. We find that firms located in areas with higher induced abortion rates...

This study examines how the financial experience of senior executives influences corporate social responsibility (CSR) performance and reporting activities. With a sample of Chinese listed companies over the period 2009–2018, we find that companies with senior executives with financial...

In this paper, we examine the effect of institutional investors on corporate social responsibility (CSR). We use data on Chinese listed firms from 2010–2018 and find that (1) institutional investors significantly enhance CSR; (2) institutional investors are more inclined to affect CSR...

In the information age, major negative events can spread quickly and affect investor perceptions and decisions. Selecting major violent crime events in China, we investigate the role of corporate social responsibility (CSR) in mitigating regional negative public sentiment. We find that the firms...

Family responsibility is a fundamental social concept that has a profound and long-lasting impact on people’s behavior, especially in China. Using the Chinese premarital check-up rate of the CEO’s birthplace as a proxy variable for the CEO’s sense of family responsibility, we examine its...

This study examines the impact of cross-border mergers and acquisitions (M&As) on acquirers’ corporate social responsibility (CSR). Based on a sample of Chinese listed firms, we find that firms with cross-border M&A activities experience an improvement in subsequent CSR performance, and this...