کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
5107700 | 1377605 | 2017 | 22 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Do Chinese state subsidies affect voluntary corporate social responsibility disclosure?
ترجمه فارسی عنوان
آیا یارانه های دولت چینی بر افشای مسئولیت اجتماعی شرکت های سهامی خاص تاثیر می گذارد؟
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کلمات کلیدی
یارانه دولتی، مسئولیت اجتماعی شرکت، افشای داوطلبانه، چین،
موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
چکیده انگلیسی
This paper examines whether state subsidy is a determinant of the voluntary corporate social responsibility (CSR) disclosures of Chinese listed firms. Using archival data from a sample of manufacturing firms listed on the Shanghai and Shenzhen Stock Exchanges from 2008 to 2012, we find that state subsidies have a material influence on CSR disclosure choice beyond the variables that commonly figure in Western models. This effect is concentrated among the non-state-owned enterprises (NSOEs) rather than the state-owned enterprises (SOEs), and especially when subsidies are granted through non-tax based rather than tax-based channels. Further analysis also suggests that these findings are more pronounced among firms domiciled in regions with a higher level of corruption. Our findings shed light on how political cost considerations influence firms' decisions to disclose CSR information in China where government intervention in the economic and business environment is pervasive.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of Accounting and Public Policy - Volume 36, Issue 3, MayâJune 2017, Pages 179-200
Journal: Journal of Accounting and Public Policy - Volume 36, Issue 3, MayâJune 2017, Pages 179-200
نویسندگان
Edward Lee, Martin Walker, Cheng (Colin) Zeng,