期刊論文
| 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 ) |