Do cross-listed firms report better social responsibility performance?
This paper investigates the corporate social responsibility (CSR) disclosure of cross-listed companies in China, to bridge the gap between existent CSR literature and the literature on cross-listing.MannWhitney-U and Wilcoxon ranking tests document the traditional bonding effect regarding reported c...
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2017
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Online Access: | http://repo.uum.edu.my/21009/1/shsconf_four2017%201%207v.pdf http://repo.uum.edu.my/21009/ http://doi.org/10.1051/shsconf/20173405003 |
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my.uum.repo.210092017-02-23T02:21:45Z http://repo.uum.edu.my/21009/ Do cross-listed firms report better social responsibility performance? Liu, Guangyou HF5601 Accounting This paper investigates the corporate social responsibility (CSR) disclosure of cross-listed companies in China, to bridge the gap between existent CSR literature and the literature on cross-listing.MannWhitney-U and Wilcoxon ranking tests document the traditional bonding effect regarding reported corporate financial performance.Furthermore, the test results and findings of this study extend the financial bonding effect to other dimensions of corporate responsibility.In addition to better economic returns to owners, the bonding effect marks better reported CSR performance for cross-listed companies in terms of pay raises for employees, creation of new jobs, desirable stock option plans for management, and increased input in environmental protection and energy saving activities. EDP Sciences 2017 Conference or Workshop Item PeerReviewed application/pdf en cc4_by http://repo.uum.edu.my/21009/1/shsconf_four2017%201%207v.pdf Liu, Guangyou (2017) Do cross-listed firms report better social responsibility performance? In: 17th Annual Conference of the Asian Academic Accounting Association (2016 FourA Conference), 20-22 November 2016, Kuching, Sarawak. http://doi.org/10.1051/shsconf/20173405003 doi:10.1051/shsconf/20173405003 |
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HF5601 Accounting Liu, Guangyou Do cross-listed firms report better social responsibility performance? |
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This paper investigates the corporate social responsibility (CSR) disclosure of cross-listed companies in China, to bridge the gap between existent CSR literature and the literature on cross-listing.MannWhitney-U and Wilcoxon ranking tests document the traditional bonding effect regarding reported corporate financial performance.Furthermore, the test results and findings of this study extend the financial bonding effect to other dimensions of corporate responsibility.In addition to better economic returns to owners, the bonding effect marks better reported CSR performance for cross-listed companies in terms of pay raises for employees, creation of new jobs, desirable stock option plans for management, and increased input in environmental protection and energy saving
activities. |
format |
Conference or Workshop Item |
author |
Liu, Guangyou |
author_facet |
Liu, Guangyou |
author_sort |
Liu, Guangyou |
title |
Do cross-listed firms report better social responsibility performance? |
title_short |
Do cross-listed firms report better social responsibility performance? |
title_full |
Do cross-listed firms report better social responsibility performance? |
title_fullStr |
Do cross-listed firms report better social responsibility performance? |
title_full_unstemmed |
Do cross-listed firms report better social responsibility performance? |
title_sort |
do cross-listed firms report better social responsibility performance? |
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EDP Sciences |
publishDate |
2017 |
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http://repo.uum.edu.my/21009/1/shsconf_four2017%201%207v.pdf http://repo.uum.edu.my/21009/ http://doi.org/10.1051/shsconf/20173405003 |
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