Firm Performance, Corporate Ownership, and Corporate Social Responsibility Disclosure in China
15 Pages Posted: 19 Mar 2013
Date Written: April 2013
Abstract
The existing literature provides conflicting results on the association between firm performance and corporate social responsibility (CSR) disclosure. This paper empirically examines the effect of firm performance on CSR disclosure in terms of disclosure frequency and quality among Chinese listed firms and the possible mediating effect of corporate ownership on the relationship between firm performance and CSR disclosure. Our findings show that better‐performing firms are more likely than worse‐performing ones to disclose CSR information and to produce higher quality CSR reports. In addition, the link between firm performance and CSR disclosure is found to be weaker among state‐owned enterprises compared with non‐state‐owned ones.
Suggested Citation: Suggested Citation
Do you have a job opening that you would like to promote on SSRN?
Recommended Papers
-
Using Nonfinancial Measures to Assess Fraud Risk
By Joseph F. Brazel, Keith L. Jones, ...
-
A Survey of Governance Disclosures Among U.S. Firms
By Lori Holder-webb, Jeffrey R. Cohen, ...
-
A Survey of Governance Disclosures Among U.S. Firms
By Lori Holder-webb, Jeffrey R. Cohen, ...
-
The Supply of Corporate Social Responsibility Disclosures Among U.S. Firms
By Lori Holder-webb, Jeffrey R. Cohen, ...
-
The Supply of Corporate Social Responsibility Disclosures Among U.S. Firms
By Lori Holder-webb, Jeffrey R. Cohen, ...
-
Assurance on Sustainability Reports: An International Comparison
By Roger Simnett, Ann Vanstraelen, ...
-
Institutional Investors and the Language of Finance: The Global Metrics of Market Performance
By Gordon L. Clark, Tessa Hebb, ...
-
By Jeffrey R. Cohen, Lori Holder-webb, ...
-
The Question of Disclosure: Providing a Tool for Evaluating Management's Discussion and Analysis
-
Corporate E-Governance Disclosure in the Digital Age: An Empirical Study of Spanish Listed Companies
Firm Performance, Corporate Ownership, and Corporate Social Responsibility Disclosure in China
This is a Wiley-Blackwell Publishing paper. Wiley-Blackwell Publishing charges $42.00 .
File name: beer12013.pdf
Size: 131K
If you wish to purchase the right to make copies of this paper for distribution to others, please select the quantity.
