教師資料查詢 | 類別: 期刊論文 | 教師: 葉金成 Yeh, Chin-chen (瀏覽個人網頁)

標題: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
語言英文
ISSN1918-6444;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
國別加拿大
公開徵稿
出版型式紙本;電子版
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