publication . Article . 2016

The Effect Of Mandatory Regulation On Corporate Social Responsibility Reporting Quality: Evidence From China

Jianling Wang; Gaoliang Tian; Weiguo Fan; Dan Luo;
Open Access English
  • Published: 27 Dec 2016
  • Publisher: Clute Institute
  • Country: United Kingdom
Abstract
<jats:p>Corporate Social Responsibility (CSR) disclosure has attracted attention from regulatory bodies and academics over the past few decades. Due to the unreliability resulted from CSR voluntary disclosure, an increasing number of researchers are calling for more government regulation on CSR disclosure. Based on 1830 standalone CSR reports disclosed by the Chinese-listed firms during 2009-2012, we examine the effect of mandatory regulation on CSR reporting quality. We further hypothesize and test for the moderating effect of firm size and other characteristics on the link between government regulation on CSR reporting quality. Our results suggest that governm...
Subjects
Medical Subject Headings: chemical and pharmacologic phenomena
free text keywords: Business and International Management, Voluntary disclosure, Accounting, business.industry, business, Corporate social responsibility, Psychological intervention, Government, China, Financial performance, Government regulation
Related Organizations
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publication . Article . 2016

The Effect Of Mandatory Regulation On Corporate Social Responsibility Reporting Quality: Evidence From China

Jianling Wang; Gaoliang Tian; Weiguo Fan; Dan Luo;