...Wenjing Li; Karen Jingrong Lin; Joseph H. Zhang; Manni Zheng ABSTRACT Prior research has argued that companies in transition economies engage in corporate social responsibility (CSR) activities to achieve political goals, such as building connections with the government. However, it is unclear why...

...June Cao; Abdifatah Ahmed Haji; Jinshuai Hu ABSTRACT We examine whether and how mandatory corporate social responsibility (CSR) disclosures affect corporate tax avoidance. Using a CSR disclosure mandate in China that requires a subset of firms to disclose their CSR activities as an exogenous shock...

...Yi-Hung Lin; Ting-Chiao Huang ABSTRACT The regulatory reform of internal controls (ICs) in China mandates that certain firms incorporate corporate social responsibility (CSR) engagement into ICs and issue IC reports. Using a staggered difference-in-differences research design, we find that IC...

... ). Existing literature indicates that religion exerts significant effects on individual behavior and corporate decisions (e.g., accounting quality) through the channels of business ethics, corporate social responsibility (CSR), and risk aversion ( Iannaccone 1998 ; McGuire, Omer, and Sharp 2012 ; Du...

...Joanna L. Ho; Fu-Hsuan Hsu; Chia-Ling Lee ABSTRACT This study examines how the alignment between business strategy (prospector versus defender) and Corporate Social Responsibility (CSR) affects company performance. While some CSR involves internal stakeholders, others involve external stakeholders...

..., Taipei, Taiwan. Editor's note: Accepted by Thomas C. Omer, under the Senior Editorship of Joanna L. Ho. 1 2 2020 1 9 2021 2021 tax avoidance tax disclosure corporate social responsibility Corporate tax avoidance has increasingly attracted attention from...

...Peixin Wang; Haijie Huang; Edward Lee; Jirada Petaibanlue ABSTRACT We utilize the mandatory corporate social responsibility (CSR) disclosure regulation in China as an exogenous shock to evaluate the impact of such disclosures on investors as end users of accounting information based...

...Hsin-Yi Huang; Cheng-Hsun Lee; Chih-Hsien Liao ABSTRACT This study explores the regulatory setting in Taiwan and examines the association between academic directors and corporate social responsibility (CSR) reporting. We find that firms with academic directors on their boards are more likely...

...Janine Maniora; Christiane Pott ABSTRACT This paper examines the impact of firms' dissemination of corporate social responsibility (CSR) information through Facebook on corporate reputation. We investigate this relationship empirically by using a corporate reputation index that tracks...

... the aftermath of the tragedy. Although many firms signed one of these agreements, many more did not. This study explores the relationship between an actual corporate social responsibility (CSR) commitment and firm performance using a sample of companies that signed one of the WSAs after the Bangladesh disaster...

...Ravichandran K. Subramaniam; Shyamala Dhoraisingham Samuel; Sakthi Mahenthiran ABSTRACT The study examines the association between the different types of blockholdings, the levels of corporate social responsibility (CSR) disclosure, and liquidity of shares traded in Malaysian public listed...