科研成果详情

题名Do Cross-listed Firms Report Better Social Responsibility Performance?
作者
发表日期2017
会议名称The 17th Annual Conference of the Asian Academic Accounting Association (2016 FourA Conference)
会议录名称SHS Web of Conferences
ISSN2261-2424
卷号34
会议日期November 20-22, 2016
会议地点Kuching Sarawak, Malaysia
摘要

This paper investigates the corporate social responsibility (CSR) disclosure of cross-listed companies in China, to bridge the gap between existent CSR literature and the literature on cross-listing. Mann- Whitney-U and Wilcoxon ranking tests document the traditional bonding effect regarding reported corporate financial performance. Furthermore, the test results and findings of this study extend the financial bonding effect to other dimensions of corporate responsibility. In addition to better economic returns to owners, the bonding effect marks better reported CSR performance for cross-listed companies in terms of pay raises for employees, creation of new jobs, desirable stock option plans for management, and increased input in environmental protection and energy-saving activities.

DOI10.1051/shsconf/20173405003
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收录类别CPCI-SSH
语种英语English
WOS研究方向Business & Economics
WOS类目Business, Finance
WOS记录号WOS:000408870300027
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被引频次[WOS]:0   [WOS记录]     [WOS相关记录]
文献类型会议论文
条目标识符https://repository.uic.edu.cn/handle/39GCC9TT/8650
专题个人在本单位外知识产出
通讯作者Liu, Guangyou
作者单位
Business School and Center for Accounting, Finance and Institutions, Sun Yat-sen University, Guangzhou, 510275, P.R.China
推荐引用方式
GB/T 7714
Liu, Guangyou. Do Cross-listed Firms Report Better Social Responsibility Performance?[C], 2017.
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