文献详情
Multiple large shareholders and corporate social responsibility reporting
文献类型：期刊
通讯作者：Peng, SL (reprint author), York Univ, Sch Adm Studies, 4700 Keele, St Toronto, ON M3J 1P3, Canada.
期刊名称：EMERGING MARKETS REVIEW
年：2019
卷：38
页码：287-309
ISSN：1566-0141
关键词：Corporate social responsibility; CSR reporting; Multiple large shareholders; Shareholder power balance; Shareholder concentration; Large shareholder identity
所属部门：商学院
摘要：This study examines whether multiple large shareholders play a role in corporate social responsibility (CSR) reporting. Employing data from Chinese listed firms during 2008-2015, we find both the shareholding and the identity of large shareholders are associated with CSR reporting. Specifically, we show the higher shareholding of the controlling shareholders, the poorer quality of CSR reporting. However, this entrenchment effect is mitigated when the power is more balanced between the controllin ...More
This study examines whether multiple large shareholders play a role in corporate social responsibility (CSR) reporting. Employing data from Chinese listed firms during 2008-2015, we find both the shareholding and the identity of large shareholders are associated with CSR reporting. Specifically, we show the higher shareholding of the controlling shareholders, the poorer quality of CSR reporting. However, this entrenchment effect is mitigated when the power is more balanced between the controlling and non-controlling large shareholders. Further examination shows the power balancing effect is more significant when the controlling and non-controlling shareholders are of the same identities. ...Hide

DOI：10.1016/j.ememar.2019.02.004
百度学术：Multiple large shareholders and corporate social responsibility reporting
语言：外文
被引频次：2
人气指数：2
浏览次数：2
基金：China National Natural Science FoundationNational Natural Science Foundation of China [71602053, 71872176, 71790602, 71432008]; Hunan Provincial Natural Science Foundation of ChinaNatural Science Foundation of Hunan Province [2018JJ3087]; China Postdoctoral Science FoundationChina Postdoctoral Science Foundation [2016M602413]; Fundamental Research Funds for the Central UniversitiesFundamental Research Funds for the Central Universities [531107050817]
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