Matches in SemOpenAlex for { <https://semopenalex.org/work/W3137146329> ?p ?o ?g. }
- W3137146329 endingPage "3623" @default.
- W3137146329 startingPage "3623" @default.
- W3137146329 abstract "The context of China fosters different contextual factors, which influences the quality of corporate social responsibility (CSR) disclosure in comparison to firms across the rest of the world. Political ties at a corporate level are one of these vital factors. This paper studies the influence of firm-level political ties (PT) and executive turnover (ET) on the quality of CSR disclosure in the context of shareholding status of departing executive in Chinese listed A-share firms. Stakeholder and Agency theories are applied to the dissemination of CSR disclosures in Chinese firms whereby we used 20,578 firm-years interpretations of Chinese registered companies between 2012 and 2019. The results foster a negative link between executive turnover and quality of CSR disclosures. In addition, a negative relationship has been found between political ties and the quality of CSR disclosure. The findings disclose that the shareholding status of departing executive moderate the relationship between the impact of political ties and executive turnover on firms quality of CSR disclosure, whilst the effect of executive turnover on the quality of CSR disclosure was found more pronounced for firms whose departing executive held larger shareholding (SH). This study contributed to the literature on the quality of CSR disclosure while recognizing the negative effect of executive turnover on a firm’s quality of CSR disclosure for politically tied firms with a reinforcing moderating role of the shareholding status of departing executive." @default.
- W3137146329 created "2021-03-29" @default.
- W3137146329 creator A5061073355 @default.
- W3137146329 creator A5085017569 @default.
- W3137146329 creator A5085235185 @default.
- W3137146329 creator A5091517877 @default.
- W3137146329 date "2021-03-24" @default.
- W3137146329 modified "2023-10-05" @default.
- W3137146329 title "CSR Disclosure: Effects of Political Ties, Executive Turnover and Shareholder Equity. Evidence from China" @default.
- W3137146329 cites W1030635236 @default.
- W3137146329 cites W1535912252 @default.
- W3137146329 cites W1576413885 @default.
- W3137146329 cites W1607283152 @default.
- W3137146329 cites W1636427941 @default.
- W3137146329 cites W1979180565 @default.
- W3137146329 cites W1985370803 @default.
- W3137146329 cites W2002030205 @default.
- W3137146329 cites W2003439254 @default.
- W3137146329 cites W2010793462 @default.
- W3137146329 cites W2012654801 @default.
- W3137146329 cites W2014299988 @default.
- W3137146329 cites W2020011751 @default.
- W3137146329 cites W2027032257 @default.
- W3137146329 cites W2030132760 @default.
- W3137146329 cites W2036082117 @default.
- W3137146329 cites W2036194759 @default.
- W3137146329 cites W2040816020 @default.
- W3137146329 cites W2050015370 @default.
- W3137146329 cites W2052161560 @default.
- W3137146329 cites W2054661316 @default.
- W3137146329 cites W2055013323 @default.
- W3137146329 cites W2055953305 @default.
- W3137146329 cites W2072427260 @default.
- W3137146329 cites W2082868982 @default.
- W3137146329 cites W2087815556 @default.
- W3137146329 cites W2093949275 @default.
- W3137146329 cites W2099173780 @default.
- W3137146329 cites W2102572422 @default.
- W3137146329 cites W2106439192 @default.
- W3137146329 cites W2122013470 @default.
- W3137146329 cites W2122491621 @default.
- W3137146329 cites W2123978142 @default.
- W3137146329 cites W2125023274 @default.
- W3137146329 cites W2127070805 @default.
- W3137146329 cites W2130264108 @default.
- W3137146329 cites W2131830010 @default.
- W3137146329 cites W2136015826 @default.
- W3137146329 cites W2137007280 @default.
- W3137146329 cites W2143147146 @default.
- W3137146329 cites W2148737109 @default.
- W3137146329 cites W2155664128 @default.
- W3137146329 cites W2156338381 @default.
- W3137146329 cites W2162704719 @default.
- W3137146329 cites W2163506333 @default.
- W3137146329 cites W2177200858 @default.
- W3137146329 cites W2277209637 @default.
- W3137146329 cites W2342798777 @default.
- W3137146329 cites W2406055763 @default.
- W3137146329 cites W2408170952 @default.
- W3137146329 cites W2470218976 @default.
- W3137146329 cites W2593122468 @default.
- W3137146329 cites W2604482855 @default.
- W3137146329 cites W2620751172 @default.
- W3137146329 cites W2626883543 @default.
- W3137146329 cites W2784888856 @default.
- W3137146329 cites W2792914882 @default.
- W3137146329 cites W2800719812 @default.
- W3137146329 cites W2866787942 @default.
- W3137146329 cites W2901995391 @default.
- W3137146329 cites W2911002801 @default.
- W3137146329 cites W2911714741 @default.
- W3137146329 cites W2918426310 @default.
- W3137146329 cites W2955403060 @default.
- W3137146329 cites W2980203658 @default.
- W3137146329 cites W2994224343 @default.
- W3137146329 cites W2995097073 @default.
- W3137146329 cites W3002295035 @default.
- W3137146329 cites W3005017948 @default.
- W3137146329 cites W3005683454 @default.
- W3137146329 cites W3010829863 @default.
- W3137146329 cites W3015478344 @default.
- W3137146329 cites W3017093865 @default.
- W3137146329 cites W3019189737 @default.
- W3137146329 cites W3020439759 @default.
- W3137146329 cites W3020996901 @default.
- W3137146329 cites W3023160244 @default.
- W3137146329 cites W3036848663 @default.
- W3137146329 cites W3038181789 @default.
- W3137146329 cites W3040293111 @default.
- W3137146329 cites W3048883783 @default.
- W3137146329 cites W3096989156 @default.
- W3137146329 cites W3121304433 @default.
- W3137146329 cites W3121748598 @default.
- W3137146329 cites W3121777248 @default.
- W3137146329 cites W3121912827 @default.
- W3137146329 cites W3122220309 @default.
- W3137146329 cites W3122513589 @default.
- W3137146329 cites W3123956460 @default.