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• W2396194701 abstract "The evidence of the effect of ownership structure on corporate social responsibility (CSR) is relatively sparse especially in the emerging economies. This paper seeks to address this situation to comprehensively examine the link between different types of shareholders and CSR disclosure in the context of China. Our findings reveal that different owners have differential impact on the CSR. The firms controlled by the state are more likely to disclose CSR information and their CSR reports’ quality is better compared with non-SOEs. Interestingly, firms with more shares held by mutual funds, foreign investors or other corporations are significantly better at CSR disclosure. The study also discloses that firm size, profitability, and leverage affect CSR in China. Overall the study contributes to the literature on CSR practices in emerging countries and point to some policy suggestions." @default.
• W2396194701 created "2016-06-24" @default.
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• W2396194701 date "2016-01-07" @default.
• W2396194701 modified "2023-09-24" @default.
• W2396194701 title "Does ownership type matter for corporate social responsibility disclosure: Evidence from China" @default.
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