A platform for research: civil engineering, architecture and urbanism
A platform for research: civil engineering, architecture and urbanism
State-Owned Shareholding and CSR: Do Multiple Financing Methods Matter?—Evidence from China
Corporate Social Responsibility (CSR) gradually deepens its influence on enterprises and rapidly becomes one of the important issues in the research field. This paper selects China’s A-share listed companies which issued social responsibility reports from 2011 to 2015, and studies the impact of state-owned shares on the disclosure level of CSR. Furthermore, this paper uses cross terms to study the role of different financing methods (issuing bonds and cross-listing) in the impact of state-owned shares on the disclosure level of CSR. The results show that state-owned shares and the proportion of state-owned shares have a significant positive impact on the disclosure level of CSR. Both the issuing of bonds and cross-listing can promote this positive effect. The results of robust test also support this conclusion. Finally, specific recommendations are put forward.
State-Owned Shareholding and CSR: Do Multiple Financing Methods Matter?—Evidence from China
Corporate Social Responsibility (CSR) gradually deepens its influence on enterprises and rapidly becomes one of the important issues in the research field. This paper selects China’s A-share listed companies which issued social responsibility reports from 2011 to 2015, and studies the impact of state-owned shares on the disclosure level of CSR. Furthermore, this paper uses cross terms to study the role of different financing methods (issuing bonds and cross-listing) in the impact of state-owned shares on the disclosure level of CSR. The results show that state-owned shares and the proportion of state-owned shares have a significant positive impact on the disclosure level of CSR. Both the issuing of bonds and cross-listing can promote this positive effect. The results of robust test also support this conclusion. Finally, specific recommendations are put forward.
State-Owned Shareholding and CSR: Do Multiple Financing Methods Matter?—Evidence from China
Mingyuan Guo (author) / Yanfang Hu (author) / Yu Zhang (author) / Fuge Tian (author)
2019
Article (Journal)
Electronic Resource
Unknown
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