Disclosure of Corporate Social Responsibility and Value Creation: Evidence from China

機構典藏 > College of Business and Management > Graduate Institute & Department of Accounting > Journal Article > Item 987654321/55154

Please use this identifier to cite or link to this item: https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/55154

Title:	Disclosure of Corporate Social Responsibility and Value Creation: Evidence from China
Authors:	Yeh, Chin-chen, Kuo, Lo-pin;Yu, Hui-cheng
Contributors:	淡江大學會計學系
Date:	2011-09
Issue Date:	2011-08-17 20:03:03 (UTC+8)
Publisher:	Ottawa United Learning Academy
Abstract:	This paper examines the effect of context disclosure of corporate social responsibility (CSR) on firm’s market value (MV) in China. This examination bases on the sample comprises 466 CSR reports collected from the China Corporate Responsibility Website. Through content analysis and integration, it first identified six dimensions of CSR. Based on these dimensions, this paper proposed hypotheses and validated them by regression analysis. It finds that disclosure levels of CSR can enhance firm’s MV in China and the sample firms’ CSR engagement is mainly driven by impact from government policies or significant social events in current period.
Relation:	Transnational Corporations Review 3(3), pp.1-11
DOI:	10.1080/19186444.2011.11658295
Appears in Collections:	[Graduate Institute & Department of Accounting] Journal Article

Files in This Item:

File	Description	Size	Format
index.html		0Kb	HTML	23	View/Open