Regional Anti-Corruption and CSR Disclosure in a Transition Economy: The Contingent Effects of Ownership and Political Connection

Regional Anti-Corruption and CSR Disclosure in a Transition Economy: The Contingent Effects of Ownership and Political Connection

Based on the empirical data of China’s Shanghai and Shenzhen A-share market, this paper examined the impact of regional anti-corruption intensity on corporate social responsibility (CSR) disclosure. The results indicate that (1) regional anti-corruption intensity has a significant positive...

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Bibliographic Details
Main Authors: Shiwei Xu, Mingzhe Qiao, Bin Che, Peng Tong
Format: Article
Language:English
Published: MDPI AG 2019-04-01
Series:Sustainability
Subjects:
corporate social responsibility
disclosure
anti-corruption
ownership
political connection
factors of contingency
organizational legitimacy
contingent effect
governance
Online Access:https://www.mdpi.com/2071-1050/11/9/2499

Internet

https://www.mdpi.com/2071-1050/11/9/2499

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