Corporate Social Responsibility Disclosure, Debt Financing Costs, and Innovation Capacity

Idiosyncratic Risk and Disclosure of Corporate Social Responsibility: Emphasizing the Role of Corporate Governance

In this study, the impact of corporate social responsibility (CSR ) disclosure on idiosyncratic risk has been investigated concerning three stakeholder theory, information asymmetry, and risk management. It also goes further and explores the impact of some corporate governance mechanisms such as ownership structure, board characteristics, and incentive contracts on this relationship. To achieve...

Does Firm Innovation Affect Corporate Social Responsibility?

This study examines the relationship between firm innovation and CSR. Stakeholders’ concern over transaction-specific investments exacerbates when firms engage heavily in innovation activities. To secure stakeholders’ support, firms adopt CSR effectively as an ex ante signal of sustainability and goodwill. As CSR is endogenous to a firm’s innovation activities, we rely on an instrumental variab...

Analysis of Accounting Disclosure Mode for Strengthening Corporate Social Responsibility

Corporate Social Responsibility (CSR) has become the social focus with the pressure of social problems. As we all know, accounting report and analysis have become an important instrument of strengthening CSR. The current situation and problems of Corporate Social Responsibility Accounting (CSRA) disclosure in China were analyzed firstly. Then, in the light of foreign feasible practice, the cont...

Corporate Social Responsibility, Innovation and Leadership: Exploring the Compatible Territories

The Relationship between Corporate social Responsibility and Equity Costs, Considering the Protection of Investors

The cost of equity plays a crucial role in financing and investment decisions. Investors tend to invest in stocks of companies which their cost of equity is low, therefore, factors affecting the cost of equity are important from both theoretical and practical point of view. Corporate social responsibility activities can reduce equity costs. But this can be achieved within the mechanism of prote...