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Mandatory Corporate Social Responsibility (CSR) Reporting and Financial Reporting Quality: Evidence from a Quasi-Natural Experiment

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Cited by:

  1. Jian Liang & Ameeta Jain & Hao Wu, 2021. "Does Corporate Social Responsibility Vary by Real Estate Asset Types? Evidence from Real Estate Investment Trusts," Sustainability, MDPI, vol. 13(22), pages 1-18, November.
  2. Guangyu Huang & Fei Ye & Yina Li & Lujie Chen & Minhao Zhang, 2023. "Corporate social responsibility and bank credit loans: Exploring the moderating effect of the institutional environment in China," Asia Pacific Journal of Management, Springer, vol. 40(2), pages 707-742, June.
  3. Liu, Chengyun & Su, Kun & Zhang, Miaomiao, 2021. "Water disclosure and financial reporting quality for social changes: Empirical evidence from China," Technological Forecasting and Social Change, Elsevier, vol. 166(C).
  4. Jia, Xingping & Wang, Jiangzhe & Liu, Tingting, 2024. "The impact of business-to-government relationship emphasis on green innovation: An empirical analysis," Technovation, Elsevier, vol. 129(C).
  5. Wang, Yujie & Tsang, Albert & Xiang, Yi & Yan, Shuo, 2024. "How can regulators affect corporate social responsibility? Evidence from regulatory disclosures of consumer complaints in the U.S," The British Accounting Review, Elsevier, vol. 56(1).
  6. Xue, Shuyu & Wu, Huilin & Ling, Yishu & Lu, Ye, 2024. "Mandatory CSR disclosure and stock liquidity: Evidence from Chinese listed firms," Finance Research Letters, Elsevier, vol. 59(C).
  7. Pankaj C. Patel & Mike G. Tsionas & Maria João Guedes, 2022. "Benford's law, small business financial reporting, and survival," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 43(8), pages 3301-3315, December.
  8. Claudia Arena & Saverio Bozzolan & Claudia Imperatore, 2024. "Enhancing environmental reporting: A study on the role of narrative disclosure, firm‐ and country‐level incentives," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(4), pages 3414-3428, July.
  9. Sun, Weizheng & Chen, Shuning & Jiao, Yuqing & Feng, Xu, 2024. "How does ESG constrain corporate earnings management? Evidence from China," Finance Research Letters, Elsevier, vol. 61(C).
  10. Ann Kristin Meyer & Andreas Dutzi, 2024. "What Earnings Management Has to Do with Corporate Social Responsibility," Sustainability, MDPI, vol. 16(7), pages 1-24, March.
  11. Xi, Dan & Wu, Yuze & Wang, Xue & Fu, Zhe, 2023. "Corporate social responsibility and excess perks," Journal of Empirical Finance, Elsevier, vol. 74(C).
  12. Wendong Lv & Yuan Wei & Xiaoyun Li & Lin Lin, 2019. "What Dimension of CSR Matters to Organizational Resilience? Evidence from China," Sustainability, MDPI, vol. 11(6), pages 1-23, March.
  13. Qinlin Zhong & Fuxiu Jiang & Dan Li & Chun Yuan, 2023. "How does mandatory CSR reporting affect supply chain? A new perspective from suppliers," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(1), pages 199-227, March.
  14. Xiaomei Guo & Rui Xu & Xin Li & Qi Ban, 2024. "Corporate Social Responsibility Disclosure Quality and Firms’ Investment Efficiency: Evidence from Chinese Listed Companies," Sustainability, MDPI, vol. 16(14), pages 1-19, July.
  15. Qunpeng Fan & Dongphil Chun & Qi Ban & Yitong Jiang & Huiting Li & Luyuan Xu, 2023. "Mandatory Disclosure of Corporate Social Responsibility and the Quality of Earnings Management," Sustainability, MDPI, vol. 15(17), pages 1-20, August.
  16. Xiao, Tian & Chan, Hing Kai & Ni, Wenbin & Tan, Kim Hua, 2024. "Answer to whom? A comparative empirical study on institutional drivers for firms’ CSR reporting in China and the United States," Journal of Business Research, Elsevier, vol. 182(C).
  17. Cheng Xiang & Fengwen Chen & Paul Jones & Senmao Xia, 2021. "The effect of institutional investors’ distraction on firms’ corporate social responsibility engagement: evidence from China," Review of Managerial Science, Springer, vol. 15(6), pages 1645-1681, August.
  18. Liu, Donghua & Ren, Shenggang & Li, Wenming, 2022. "SO2 emissions trading and firm exports in China," Energy Economics, Elsevier, vol. 109(C).
  19. Xin, Zhuoyao & Zhang, Zongyi & Xiang, Cheng, 2024. "Do suppliers value clients’ ESG profiles? Evidence from Chinese firms," International Review of Economics & Finance, Elsevier, vol. 91(C), pages 241-258.
  20. Chuang Wu, 2025. "Mandatory CSR disclosure regulation and stock price synchronicity: evidence from a quasi-natural experiment," Palgrave Communications, Palgrave Macmillan, vol. 12(1), pages 1-14, December.
  21. Xiaomei Guo & Changlan Yang & Qi Ban & Yang Xie, 2024. "The Impact of Mandatory Corporate Social Responsibility Disclosure on Enterprise Risk-Taking: Facilitative or Constraining?," Sustainability, MDPI, vol. 16(12), pages 1-20, June.
  22. William D. Brink & Karen De Meyst & Tim V. Eaton, 2022. "The Impact of Human Rights Reporting and Presentation Formats on Non-Professional Investors’ Perceptions and Intentions to Invest," Sustainability, MDPI, vol. 14(4), pages 1-25, February.
  23. Xue, Xingnan & Hu, Nan, 2023. "Economic policy uncertainty and imitation behaviors of corporate social responsibility practices: Evidence from China," International Review of Financial Analysis, Elsevier, vol. 89(C).
  24. D'Mello, Ranjan & Kwon, Sungjoung & Toscano, Francesca, 2024. "Corporate social responsibility and the executive-employee pay disparity," Journal of Banking & Finance, Elsevier, vol. 162(C).
  25. Hamed, Ruba Subhi & Al-Shattarat, Basiem Khalil & Al-Shattarat, Wasim Khalil & Hussainey, Khaled, 2022. "The impact of introducing new regulations on the quality of CSR reporting: Evidence from the UK," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 46(C).
  26. Kong, Dongmin & Xiong, Mengxu & Qin, Ni, 2022. "Business Tax reform and CSR engagement: Evidence from China," International Review of Financial Analysis, Elsevier, vol. 82(C).
  27. Rind, Asad Ali & Abbassi, Wajih & Allaya, Manel & Hammouda, Amira, 2022. "Local peers and firm misconduct: The role of sustainability and competition," Economic Modelling, Elsevier, vol. 116(C).
  28. Zhiyang Hui & Haoyu Li & Ahmed A. Elamer, 2024. "Financing sustainability: How environmental disclosures shape bank lending decisions in emerging markets," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(5), pages 3940-3967, September.
  29. Rong Xu & Yongze Cui & Qi Ban & Yang Xie & Xiaoyun Fan, 2024. "Can Mandatory Disclosure of CSR Information Drive the Transformation of Firms towards High-Quality Development?," Sustainability, MDPI, vol. 16(10), pages 1-21, May.
  30. Kuo Zhou & Xianghui Jin & Xinru Li & Yunqing Tao, 2024. "Enhancing sustainable development through effective disclosure: Corporate environmental performance and readability," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(1), pages 274-291, January.
  31. Li, Zhiyuan & Lin, Wenlian & Zhou, Sili, 2024. "The effect of mandatory CSR disclosure on stock liquidity," China Economic Review, Elsevier, vol. 87(C).
  32. Wadhaah Ibrahim Almubarak & Kaouther Chebbi & Mohammed Abdullah Ammer, 2023. "Unveiling the Connection among ESG, Earnings Management, and Financial Distress: Insights from an Emerging Market," Sustainability, MDPI, vol. 15(16), pages 1-23, August.
  33. Yi Wang & Junke Feng & Nosheena Yasir & Yu Bai, 2022. "The Impact of Political Incentives Received by Key Local Officials on Enterprises’ Green Innovations for the Development and Construction of Ecological Civilization in China," Sustainability, MDPI, vol. 14(18), pages 1-24, September.
  34. Ziying Yang & Jie Gao & Du Yu, 2024. "Cognition ability, financial advice seeking, and investment performance: New evidence from China," International Review of Finance, International Review of Finance Ltd., vol. 24(1), pages 53-82, March.
  35. Siva K. Balasubramanian & Yiwei Fang & Zihao Yang, 2021. "Twitter Presence and Experience Improve Corporate Social Responsibility Outcomes," Journal of Business Ethics, Springer, vol. 173(4), pages 737-757, November.
  36. Asif Saeed & Ammar Ali Gull & Asad Ali Rind & Muhammad Shujaat Mubarik & Muhammad Shahbaz, 2022. "Do socially responsible firms demand high‐quality audits? An international evidence," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 27(2), pages 2235-2255, April.
  37. Fangjun Wang & Zhichao Zhang & Luying Xu, 2020. "Corporate social responsibility and financial statement comparability: Evidence from China," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(3), pages 1375-1394, May.
  38. Christoph M. Schmidt & Andreas Löschel & Karen Pittel & Christoph Bals & Audrey Mathieu & Sonja Peterson & Wilfried Rickels & Stefanie Berendsen & Ingmar Jürgens & Veronika Grimm & Sabine Schlacke & H, 2020. "European Green Deal – Bottlenecks bis 2030," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 73(06), pages 03-37, June.
  39. Li, Kun & Li, Xiaokai, 2024. "How does Employee Education Affect Employer's Corporate Social Responsibility? Evidence from China," Economics Letters, Elsevier, vol. 234(C).
  40. Wang, Fangjun & Zhang, Zhichao & Ho, L.C. Jennifer & Usman, Muhammad, 2023. "CFO gender and financial statement comparability," Pacific-Basin Finance Journal, Elsevier, vol. 80(C).
  41. Qi Ban & Huiting Zhu, 2023. "Quality of Mandatory Social Responsibility Disclosure and Total Factor Productivity of Enterprises: Evidence from Chinese Listed Companies," Sustainability, MDPI, vol. 15(13), pages 1-22, June.
  42. Yadong Wang & Khaldoon Albitar & Imad Chbib, 2024. "Connecting the dots: A systematic review of corporate social responsibility, information asymmetry, and economic implications," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(5), pages 5012-5031, September.
  43. Victoria Pistikou & Floros Flouros & Georgios A. Deirmentzoglou & Konstantina K. Agoraki, 2023. "Sustainability Reporting: Examining the Community Impact of the S&P500 Companies," Sustainability, MDPI, vol. 15(18), pages 1-25, September.
  44. Hui-Ju Tsai & Yangru Wu, 2022. "Changes in Corporate Social Responsibility and Stock Performance," Journal of Business Ethics, Springer, vol. 178(3), pages 735-755, July.
  45. Cao, Feng & Peng, Songlan (Stella) & Ye, Kangtao, 2019. "Multiple large shareholders and corporate social responsibility reporting," Emerging Markets Review, Elsevier, vol. 38(C), pages 287-309.
  46. Weiping Li & Sihan Chen & Zhuxin Gao & Xiaoqi Chen, 2023. "Assessing the impact of corporate environmental performance on efficiency improvement in labor investment," Business Strategy and the Environment, Wiley Blackwell, vol. 32(7), pages 5008-5024, November.
  47. Kuntai Tu & Zongrun Li & Qi Ban & Xiaoyun Fan, 2024. "ESG Ratings, Media Sentiment, and Corporate Innovation Performance," Sustainability, MDPI, vol. 16(24), pages 1-22, December.
  48. Xiaoran Ni & Huilin Zhang, 2019. "Mandatory corporate social responsibility disclosure and dividend payouts: evidence from a quasi‐natural experiment," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(5), pages 1581-1612, March.
  49. Jiang, Wei & Zhang, Cheng & Si, Chengyu, 2022. "The real effect of mandatory CSR disclosure: Evidence of corporate tax avoidance," Technological Forecasting and Social Change, Elsevier, vol. 179(C).
  50. Chen, Yuyang & Wang, Xinlu & Chen, Kun, 2023. "Stock market liberalization and pay for market-based performance: Evidence from a quasi-natural experiment in China," Pacific-Basin Finance Journal, Elsevier, vol. 79(C).
  51. Cristian Carini & Laura Rocca & Monica Veneziani & Claudio Teodori, 2021. "Sustainability regulation and global corporate citizenship: A lesson (already) learned?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(1), pages 116-126, January.
  52. Ren, Shenggang & Yang, Xuanyu & Hu, Yucai & Chevallier, Julien, 2022. "Emission trading, induced innovation and firm performance," Energy Economics, Elsevier, vol. 112(C).
  53. Ma Zhong & Rong Xu & Xinyi Liao & Shuangli Zhang, 2019. "Do CSR Ratings Converge in China? A Comparison Between RKS and Hexun Scores," Sustainability, MDPI, vol. 11(14), pages 1-20, July.
  54. Qi Ban, 2022. "The Quality of Corporate Social Responsibility Information Disclosure and Enterprise Innovation: Evidence from Chinese Listed Companies," Sustainability, MDPI, vol. 15(1), pages 1-22, December.
  55. Wu, Di & Sun, Qian & Zhang, Wenyu & Xu, Guanghua & Chan, Kam C. & Qin, Jie, 2024. "Does information content of a corporate social responsibility report matter for stock mispricing? Evidence from China," International Review of Financial Analysis, Elsevier, vol. 95(PB).
  56. Do, Trung K. & Vo, Xuan Vinh, 2023. "Is mandatory sustainability disclosure associated with default risk? Evidence from emerging markets," Finance Research Letters, Elsevier, vol. 55(PA).
  57. Hu, Yucai & Ren, Shenggang & Wang, Yangjie & Chen, Xiaohong, 2020. "Can carbon emission trading scheme achieve energy conservation and emission reduction? Evidence from the industrial sector in China," Energy Economics, Elsevier, vol. 85(C).
  58. Zhang, Huilin, 2022. "Mandatory corporate social responsibility disclosure and firm innovation: Evidence from a quasi-natural experiment," Finance Research Letters, Elsevier, vol. 47(PB).
  59. Zhichao Zhang & Fangjun Wang, 2023. "Managerial short‐termism and financial statement comparability," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(5), pages 5027-5067, December.
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