| Status | 已發表Published |
| 5th Biennial Conference of the world accounting frontiers series | |
Chu, T.; Noronha, C. ; Peng, L.Z.
| |
| 2015-05-27 | |
| Source Publication | 5th Biennial Conference Of The World Accounting Frontiers Series Proceedings
 |
| Abstract | This study empirically analyzes the effect of government policies on the relationship between corporate social responsibility (hereafter CSR) and investors’ reactions in China. Using a sample of 3,082 firm-year observations of the A-share companies listed in the Shanghai Stock Exchange during the period of 2008 to 2011, the results indicate that Chinese investors are more sensitive to CSR information after the government launched policies. On this basis, this study further investigates the effect of companies’ financial performance on investors’ reactions and concludes that investors are more sensitive to CSR information of those companies with positive annual profit but negative annual profit growth rate. |
| Keyword | Corporate social responsibility Social contribution value per share value Government policies Investors’ reaction |
| Language | 英語English |
| The Source to Article | PB_Publication |
| PUB ID | 14529 |
| Document Type | Conference paper |
| Collection | DEPARTMENT OF ACCOUNTING AND INFORMATION MANAGEMENT |
| Recommended Citation GB/T 7714 | Chu, T.,Noronha, C.,Peng, L.Z.. 5th Biennial Conference of the world accounting frontiers series[C], 2015. |
| APA | Chu, T.., Noronha, C.., & Peng, L.Z. (2015). 5th Biennial Conference of the world accounting frontiers series. 5th Biennial Conference Of The World Accounting Frontiers Series Proceedings. |
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