Does Business Group’s Conscious of Social Responsibility Enhance its Investment Efficiency? Evidence from ESG Disclosure of China’s Listed Companies

Female Directors and Corporate Social Responsibility: Evidence from the Environmental Investment of Chinese Listed Companies

Taking Chinese listed companies in 2008–2015 as the sample, in this paper we test in detail the impact of female directors on corporate environmental investments. Furthermore, we study the impact of female directors on environmental investment in enterprises with different types of ownership and industry attributes. Empirical studies show that when there are only 1 or 2 female directors on the ...

Corporate Social Responsibility Disclosure (csrd) Determinants of Listed Companies in Palestine (pxe) and Jordan

The Corporate Social responsibility Disclosure: A Study of Listed Companies in Bangladesh

a Assist. Prof., Department of Business Administration, City University, Bangladesh, [email protected] Abstract: This is an exploratory study designed to investigate the extant and nature of corporate social responsibility disclosure (CSRD) in corporate annual reports (CAR) of listed companies in Bangladesh. Specifically, the report examines the relationship between corporate attributes and f...

The Approach of Accounting Information Quality on Investment Efficiency—Empirical Evidence from Chinese Listed Companies

This paper studies the approach of accounting information quality on investment efficiency, from the context of the Chinese reality system. The empirical results confirm that the proxy for accounting information quality is negatively associated with over-investment or under-investment. Furthermore, there is a negative association between the quality of accounting information and the future inve...

The Effect of Internal Control Weakness on Investment Efficiency of Companies Listed in Tehran Stock Exchange

This study explores the effect of internal control weakness on investment efficiency of companies listed in Tehran Stock Exchange. The statistical population included all companies listed in Tehran Stock Exchange during the time period 2012-2015. Purposive sampling was the sampling method. Given the theoretical principles and the research literature, two hypotheses were proposed which were test...