Disclosure of Corporate Social Responsibility and Value Creation: Evidence from China
學年 100
學期 1
出版（發表）日期 2011-09-01
作品名稱 Disclosure of Corporate Social Responsibility and Value Creation: Evidence from China
作品名稱（其他語言）
著者 Kuo, Lopin; Yeh, Chin-Chen; Yu, Hui-Cheng
單位 淡江大學會計學系
出版者 Ottawa: Denfar Transnational Development Inc.
著錄名稱、卷期、頁數 Transnational Corporations Review 3(3), pp.34-50
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.
關鍵字 CSR; market value; quality management; environmental management
語言 en
ISSN 1918-6444 1925-2099
期刊性質 國外
收錄於
產學合作
通訊作者 Kuo, Lopin
審稿制度 是
國別 CAN
公開徵稿
出版型式 紙本 電子版
相關連結

機構典藏連結 ( http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/93058 )

機構典藏連結
SDGS 可負擔的潔淨能源,產業創新與基礎設施,負責任的消費與生產,氣候行動