Do cross-listed firms report better social responsibility performance?

• Main Author: Liu, Guangyou
• Format: Conference or Workshop Item
• Language: English
• Published: EDP Sciences 2017
• Subjects: HF5601 Accounting
• 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

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...