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
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ISSN | 2261-2424 |
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. |
DOI | 10.1051/shsconf/20173405003 |
URL | 查看来源 |
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 |
引用统计 | |
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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