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Are Controlling Shareholders Influencing the Relationship Between CSR and Earnings Quality? Evidence from Chinese Listed Companies

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  • Antai Li
  • Xinping Xia

Abstract

This article examines how controlling shareholders may affect the relationship between the level of corporate social responsibility (CSR) and earnings quality. We find that controlling shareholders have a significant impact on the relationship between the level of CSR and earnings quality; the relationship between the level of CSR and earnings quality is significantly positive in privately owned enterprises but not state-owned enterprises; and, among state-owned enterprises, the relationship is weaker at enterprises controlled by the central government than at those controlled by local governments. Our article highlights the differential impacts of controlling shareholders on the relationship between CSR and earnings quality.

Suggested Citation

  • Antai Li & Xinping Xia, 2018. "Are Controlling Shareholders Influencing the Relationship Between CSR and Earnings Quality? Evidence from Chinese Listed Companies," Emerging Markets Finance and Trade, Taylor & Francis Journals, vol. 54(5), pages 1047-1062, April.
    • Handle: RePEc:mes:emfitr:v:54:y:2018:i:5:p:1047-1062
    DOI: 10.1080/1540496X.2018.1434070
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    Cited by:

    1. Woo Sung Kim & Kunsu Park & Sang Hoon Lee, 2018. "Corporate Social Responsibility, Ownership Structure, and Firm Value: Evidence from Korea," Sustainability, MDPI, vol. 10(7), pages 1-20, July.
    2. Jin, Hong-min & Su, Zhong-qin & Wang, Lu & Xiao, Zuoping, 2022. "Do academic independent directors matter? Evidence from stock price crash risk," Journal of Business Research, Elsevier, vol. 144(C), pages 1129-1148.
    3. Zhihong Mao & Siyang Wang & Yu‐En Lin, 2024. "ESG, ESG rating divergence and earnings management: Evidence from China," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(4), pages 3328-3347, July.

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