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Do cross-listed firms report better social responsibility performance?

Liu, Guangyou (2017) Do cross-listed firms report better social responsibility performance? In: 17th Annual Conference of the Asian Academic Accounting Association (2016 FourA Conference), 20-22 November 2016, Kuching, Sarawak.

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Abstract

This paper investigates the corporate social responsibility (CSR) disclosure of cross-listed companies in China, to bridge the gap between existent CSR literature and the literature on cross-listing.MannWhitney-U and Wilcoxon ranking tests document the traditional bonding effect regarding reported corporate financial performance.Furthermore, the test results and findings of this study extend the financial bonding effect to other dimensions of corporate responsibility.In addition to better economic returns to owners, the bonding effect marks better reported CSR performance for cross-listed companies in terms of pay raises for employees, creation of new jobs, desirable stock option plans for management, and increased input in environmental protection and energy saving activities.

Item Type: Conference or Workshop Item (Paper)
Additional Information: Published in SHS Web of Conferences 34,05003 (2017) Organized by: Institute for Strategic and Sustainable Accounting Development (ISSAD), Tunku Puteri Intan Safinaz School of Accountancy (TISSA), Universiti Utara Malaysia (UUM)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Mrs. Norazmilah Yaakub
Date Deposited: 23 Feb 2017 02:21
Last Modified: 23 Feb 2017 02:21
URI: https://repo.uum.edu.my/id/eprint/21009

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