The effect of mandatory CSR disclosure on firm profitability and social externalities: Evidence from China

We examine how mandatory disclosure of corporate social responsibility (CSR) impacts firm performance and social externalities. Our analysis exploits China's 2008 mandate requiring firms to disclose CSR activities, using a difference-in-differences design. Although the mandate does not require...

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Bibliographic details
Volume: 65
Main Author: Chen, Yi-Chun
Hung, Mingyi
Wang, Yongxiang
Format: Journal Article
Language: English
Place of publication: Elsevier B.V 01.02.2018
published in: Journal of accounting & economics Vol. 65; no. 1; pp. 169 - 190
Data of publication: February 2018
ISSN: 0165-4101
1879-1980
EISSN: 1879-1980
Discipline: Business
Subjects:
M14
M4
K20
Online Access: Fulltext
Database: Elsevier:ScienceDirect:Open Access
ScienceDirect Open Access Titles
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