FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2729833325> ?p ?o ?g. }

• W2729833325 endingPage "365" @default.
• W2729833325 startingPage "348" @default.
• W2729833325 abstract "Purpose The purpose of this paper is to investigate the impact of corporate social responsibility (CSR) disclosure on firm-level investment efficiency. Design/methodology/approach An econometric model is used to estimate the impact of CSR reporting on investment efficiency on a sample of listed Chinese firms during the period from 2010 to 2013. Financial reporting quality is included in the model as a control variable. Investment efficiency is estimated based on existing models. Two scenarios are identified: under-investment and over-investment. Findings The results provide evidence of a higher level of investment efficiency for CSR reporting firms than for non-reporting firms. This relationship is, however, more pronounced in the over-investment scenario than in the under-investment scenario. In addition, the association between CSR disclosure and investment efficiency is stronger for firms with lower financial reporting quality (FRQ). These findings support the hypothesis that CSR disclosure provides effective incremental information that contributes to reduce information asymmetry and promote investment efficiency. Originality/value This is the first paper that directly tests the association between CSR disclosure and firm-level investment efficiency. The results suggest that firms and investors should consider the effect of CSR disclosure on information asymmetry and its impact on the availability and cost of capital. This work also contributes to the understanding of the economic impacts of CSR disclosure and provides arguments for regulatory entities to enforce CSR disclosure." @default.
• W2729833325 created "2017-07-14" @default.
• W2729833325 creator A5005085857 @default.
• W2729833325 creator A5044813557 @default.
• W2729833325 date "2017-08-14" @default.
• W2729833325 modified "2023-10-05" @default.
• W2729833325 title "Does corporate social responsibility disclosure improve firm investment efficiency?" @default.
• W2729833325 cites W1976014923 @default.
• W2729833325 cites W1994041879 @default.
• W2729833325 cites W1995153576 @default.
• W2729833325 cites W2003397202 @default.
• W2729833325 cites W2016808053 @default.
• W2729833325 cites W2025305092 @default.
• W2729833325 cites W2033832725 @default.
• W2729833325 cites W2066824355 @default.
• W2729833325 cites W2082835445 @default.
• W2729833325 cites W2090602304 @default.
• W2729833325 cites W2101623803 @default.
• W2729833325 cites W2124815635 @default.
• W2729833325 cites W3122389139 @default.
• W2729833325 cites W3122477418 @default.
• W2729833325 cites W3122604999 @default.
• W2729833325 cites W3122962530 @default.
• W2729833325 cites W3123817661 @default.
• W2729833325 cites W3123885010 @default.
• W2729833325 cites W3123957277 @default.
• W2729833325 cites W3124114405 @default.
• W2729833325 cites W3125170781 @default.
• W2729833325 cites W3125262941 @default.
• W2729833325 cites W3125293776 @default.
• W2729833325 cites W3125653837 @default.
• W2729833325 cites W3125688476 @default.
• W2729833325 cites W3125872665 @default.
• W2729833325 doi "https://doi.org/10.1108/raf-06-2016-0095" @default.
• W2729833325 hasPublicationYear "2017" @default.
• W2729833325 type Work @default.
• W2729833325 sameAs 2729833325 @default.
• W2729833325 citedByCount "40" @default.
• W2729833325 countsByYear W27298333252019 @default.
• W2729833325 countsByYear W27298333252020 @default.
• W2729833325 countsByYear W27298333252021 @default.
• W2729833325 countsByYear W27298333252022 @default.
• W2729833325 countsByYear W27298333252023 @default.
• W2729833325 crossrefType "journal-article" @default.
• W2729833325 hasAuthorship W2729833325A5005085857 @default.
• W2729833325 hasAuthorship W2729833325A5044813557 @default.
• W2729833325 hasConcept C10138342 @default.
• W2729833325 hasConcept C109574028 @default.
• W2729833325 hasConcept C111472728 @default.
• W2729833325 hasConcept C121955636 @default.
• W2729833325 hasConcept C137577040 @default.
• W2729833325 hasConcept C138885662 @default.
• W2729833325 hasConcept C141261163 @default.
• W2729833325 hasConcept C144133560 @default.
• W2729833325 hasConcept C162324750 @default.
• W2729833325 hasConcept C169549615 @default.
• W2729833325 hasConcept C175444787 @default.
• W2729833325 hasConcept C17744445 @default.
• W2729833325 hasConcept C181308471 @default.
• W2729833325 hasConcept C18903297 @default.
• W2729833325 hasConcept C199539241 @default.
• W2729833325 hasConcept C27548731 @default.
• W2729833325 hasConcept C2778348673 @default.
• W2729833325 hasConcept C2778865806 @default.
• W2729833325 hasConcept C2779530757 @default.
• W2729833325 hasConcept C86803240 @default.
• W2729833325 hasConcept C94625758 @default.
• W2729833325 hasConceptScore W2729833325C10138342 @default.
• W2729833325 hasConceptScore W2729833325C109574028 @default.
• W2729833325 hasConceptScore W2729833325C111472728 @default.
• W2729833325 hasConceptScore W2729833325C121955636 @default.
• W2729833325 hasConceptScore W2729833325C137577040 @default.
• W2729833325 hasConceptScore W2729833325C138885662 @default.
• W2729833325 hasConceptScore W2729833325C141261163 @default.
• W2729833325 hasConceptScore W2729833325C144133560 @default.
• W2729833325 hasConceptScore W2729833325C162324750 @default.
• W2729833325 hasConceptScore W2729833325C169549615 @default.
• W2729833325 hasConceptScore W2729833325C175444787 @default.
• W2729833325 hasConceptScore W2729833325C17744445 @default.
• W2729833325 hasConceptScore W2729833325C181308471 @default.
• W2729833325 hasConceptScore W2729833325C18903297 @default.
• W2729833325 hasConceptScore W2729833325C199539241 @default.
• W2729833325 hasConceptScore W2729833325C27548731 @default.
• W2729833325 hasConceptScore W2729833325C2778348673 @default.
• W2729833325 hasConceptScore W2729833325C2778865806 @default.
• W2729833325 hasConceptScore W2729833325C2779530757 @default.
• W2729833325 hasConceptScore W2729833325C86803240 @default.
• W2729833325 hasConceptScore W2729833325C94625758 @default.
• W2729833325 hasIssue "3" @default.
• W2729833325 hasLocation W27298333251 @default.
• W2729833325 hasOpenAccess W2729833325 @default.
• W2729833325 hasPrimaryLocation W27298333251 @default.
• W2729833325 hasRelatedWork W1495568408 @default.
• W2729833325 hasRelatedWork W2184581793 @default.
• W2729833325 hasRelatedWork W238654786 @default.
• W2729833325 hasRelatedWork W2405922397 @default.
• W2729833325 hasRelatedWork W2947728302 @default.
• W2729833325 hasRelatedWork W3124027224 @default.

• next