Market Reactions to the First-Time Disclosure of Corporate Social Responsibility Reports: Evidence from China
We examine whether investors value the disclosure of first-time standalone corporate social responsibility (CSR) reports, and whether market valuations differ between government-controlled and privately controlled firms. Using a matched sample of Chinese publicly listed firms, we find that CSR initi...
| Authors: | ; |
|---|---|
| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Journals Online & Print: | Drawer...
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| Fernleihe: | Fernleihe für die Fachinformationsdienste |
| Published: |
Springer
2016
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| In: |
Journal of business ethics
Year: 2016, Volume: 138, Issue: 4, Pages: 661-682 |
| Further subjects: | B
M14
B Ownership B Corporate social responsibility B Government B G32 B M41 B G14 B Market value B Performance B P31 |
| Online Access: |
Volltext (JSTOR) Volltext (lizenzpflichtig) |