CORPORATE_SOCIAL_RESPONSIBILITY

作品数：150被引量：49H指数：3
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  • 期刊=China Journal of Accounting Researchx
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Does investor communication improve corporate social responsibility?A machine learning-based textual analysis
《China Journal of Accounting Research》2024年第3期25-49,共25页Siyu Fan Dongmin Kong Jie Lu Honghai Yu 
supported by the Major Program of National Fund of Philosophy and Social Science of China(No.19ZDA105).
In this study,we take a machine learning-based approach to measure institutional investor attention to corporate social responsibility(CSR)issues when communicating with firms during site visits.We find that instituti...
关键词：Corporate Social Responsibility Institutional Investors Site Visits Textual Analysis 
Sustainability-oriented social responsibility and corporate innovation
《China Journal of Accounting Research》2024年第2期193-215,共23页Li Chang Qian Yu 
funded by grants from the National Social Science Foundation of China(No.18BG1062);the Scientific Research Project of Liao Ning Provincial Department of Education(No.LJKR0429);the Doctoral Research Project of Dongbei University of Finance and Economics(No.DUFEBY20200203).
This paper empirically examines how sustainability-oriented social responsibility influences corporate innovation quantity and radical innovation from the perspectives of environment-and employee-oriented social respo...
关键词：Sustainable Development Theory Corporate Social Responsibility Innovation Quantity Radical Innovation 
Stakeholder demands and corporate social responsibility:Evidence from the Olympic Games
《China Journal of Accounting Research》2023年第3期1-24,共24页Trung K.Do Henry Hongren Huang Liwei Shan Albert Tsang Li Yu 
We propose that stakeholder demand can explain firms’corporate social responsibility(CSR)activities and empirically test our proposition using 2002–2016 panel data from multiple countries.We select the Olympic Games...
关键词：CSR Olympic Games STAKEHOLDER CROSS-COUNTRY SPORTS 
Mandatory CSR disclosure and analyst forecast properties:Evidence from a quasi-natural experiment in China被引量：1
《China Journal of Accounting Research》2023年第2期23-46,共24页Haina Shi Byron Y.Song Huifeng Xu Xiaodong Xu 
the financial support from the National Natural Science Foundation of China(No.71772123)
Based on a quasi-natural experiment that mandates a subset of listed firms to issue standalone corporate social responsibility(CSR)reports,we examine whether mandatory CSR disclosure improves analysts’information env...
关键词：Mandatory disclosure Analyst forecast Corporate social responsibility 
Stock market restrictions and corporate social responsibility: Evidence from IPO suspension in China被引量：1
《China Journal of Accounting Research》2022年第1期122-140,共19页Shanmin Li Ruoming Yang Jueting Zhou 
financial support of the National Natural Science Foundation of China(No.72132010,71790603)
Improving corporate social responsibility(CSR)requires not only the efforts of firms themselves but also the support of the appropriate institutional environment.This paper assesses whether access to the stock market ...
关键词：Corporate social responsibility IPO suspension Financial constraint Stock market 
Do common owners influence corporate social responsibility? Firm-level evidence from China被引量：4
《China Journal of Accounting Research》2021年第3期314-338,共25页Suyan Yan 
Using a sample of Chinese A-share listed companies from 2007 to 2018,this article explores the influence of common owners on corporate social responsibility(CSR).The results show that common owners significantly promo...
关键词：Common owners Corporate social responsibility State-owned enterprises Corporate strategy Stock returns Financial constraints 
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