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Does mandatory disclosure of CSR reports affect accounting conservatism? : evidence from China
Pan, Yukun; Zhao, Rui - In: Emerging markets, finance & trade : a journal of the … 58 (2022) 7, pp. 1975-1987
Persistent link: https://www.econbiz.de/10013190243
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Really want a whole? Or take it apart? : evidence of ESG disclosure heterogeneity on Chinese listed firm
Kim, Nam - In: Global business and finance review 29 (2024) 5, pp. 112-132
Purpose: We examined how ESG disclosure and its sub-dimensions impact holding period returns, profitability, and company value. Design/methodology/approach: Utilizing Bloomberg panel data, the research investigates the effects of ESG dis-closures and their sub-dimensions on financial metrics...
Persistent link: https://www.econbiz.de/10015066496
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Corporate philanthropy and investment efficiency : empirical evidence from China
Chen, Jun; Dong, Wang; Tong, Yixing; Zhang, Feida - In: Pacific-Basin finance journal 51 (2018), pp. 392-409
Persistent link: https://www.econbiz.de/10012035581
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Management's tone in MD&A disclosure and investment efficiency : evidence from China
Zhou, Weihua; Li, Yuanjie; Wang, Deli; Xueqin, Du; Ke, … - In: Finance research letters 59 (2024), pp. 1-8
Persistent link: https://www.econbiz.de/10014445297
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Corporate social responsibility disclosure and corporate governance : empirical insights on neo-institutional framework from China
Shahab, Yasir; Ye, Chengang - In: International journal of disclosure and governance 15 (2018) 2, pp. 87-103
Persistent link: https://www.econbiz.de/10012252760
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Voluntary corporate social responsibility reporting and financial statement auditing in China
Carey, Peter; Liu, Li; Qu, Wen - In: Journal of contemporary accounting & economics 13 (2017) 3, pp. 244-262
Persistent link: https://www.econbiz.de/10011791452
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Can corporate social responsibility disclosure alleviate asset price volatility? : evidence from China
Chen, Fu; Huang, Zhixiong; Wang, Fang; Xie, Zongyu - In: Economic modelling 116 (2022), pp. 1-8
Persistent link: https://www.econbiz.de/10014513219
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CSR Image Discursive Construction of Banks and the Effects on Capital Markets : Comparative Study of China and US
Wan, Muchun - 2022
Chapter 1. Introduction -- Chapter 2. Literature Review -- Chapter 3. Theoretical Framework -- Chapter 4. Research Methods -- Chapter 5. A Descriptive Study of Multi-Dimensional Discursive Features in Chinese and American Banks’ CSR Reports -- Chapter 6. A Contrastive Study of Chinese and...
Persistent link: https://www.econbiz.de/10013447373
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Digital transformation and governance heterogeneity as determinants of CSR disclosure : insights from Chinese A-share companies
Mirza, Sultan Sikandar; Huang, ChengMing - In: Corporate governance : international journal of … 24 (2024) 6, pp. 1314-1336
Persistent link: https://www.econbiz.de/10015055034
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Does corporate social responsibility disclosure improve firm investment efficiency? : evidence from China
Zhong, Ma; Gao, Lucia - In: Review of accounting & finance 16 (2017) 3, pp. 348-365
Persistent link: https://www.econbiz.de/10011782038