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

淡江大學機構典藏 > 商管學院 > 會計學系暨研究所 > 期刊論文 > Item 987654321/93058

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题名:	Disclosure of Corporate Social Responsibility and Value Creation: Evidence from China
作者:	Kuo, Lopin;Yeh, Chin-Chen;Yu, Hui-Cheng
贡献者:	淡江大學會計學系
关键词:	CSR;market value;quality management;environmental management
日期:	2011-09
上传时间:	2013-11-13 18:25:33 (UTC+8)
出版者:	Ottawa: Denfar Transnational Development Inc.
摘要:	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.
關聯:	Transnational Corporations Review 3(3), pp.34-50
显示于类别:	[會計學系暨研究所] 期刊論文

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