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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/93058


    Title: Disclosure of Corporate Social Responsibility and Value Creation: Evidence from China
    Authors: Kuo, Lopin;Yeh, Chin-Chen;Yu, Hui-Cheng
    Contributors: 淡江大學會計學系
    Keywords: CSR;market value;quality management;environmental management
    Date: 2011-09
    Issue Date: 2013-11-13 18:25:33 (UTC+8)
    Publisher: Ottawa: Denfar Transnational Development Inc.
    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.
    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.34-50
    DOI: 10.5148/tncr.2011.1124
    Appears in Collections:[Graduate Institute & Department of Accounting] Journal Article

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