This study focuses on the evaluation of CSR performance by reviewing and comparing several major Measurements of Social Performances (MSPs) in developed countries and mainland China based on their merits and concerns. Most importantly, this study advocates the use of a quantitative measurement...

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 Typhoon Hato attacked Macau in August 2017 and had caused fatalities and extensive damages. This study aims to analyze the reactions of the city’s six casinos after the natural disaster from the perspective of corporate social responsibility (CSR), with particular emphasis on finding...

Introduction -- Literature review and theoretical framework -- Institutional environment and legal system of CSR -- CSR reporting of state-owned enterprises : an overall perspective -- CSR reporting of state-owned enterprises : some specifics and reporting trends -- The social roles of private...

In this study, we examine international differences in firms' cost of equity capital around the world. Specifically, we investigate whether the effectiveness of labor protection regulations is systematically related to firms' cost of equity capital and how the presence of controlling...