Short-selling deregulation and corporate social responsibility of tourism industry in China

نویسندگان

چکیده

This study aims to examine the impact of short selling constraints on corporate social responsibility (CSR) listed tourism companies in China. Based external governance theory, it is hypothesized that deregulation provides a monitoring function CSR performance companies, which are highly exposed and environmental problems. A multiple linear regression conducted with panel data Chinese 21 firms between 2010 2018. The descriptive statistics show average score 25.52/100, represents low industry. results illustrate relaxation can improve companies. findings this indicate financial policymakers shall consider further constraints, be beneficial industry, such as tourism, sensitive practices performance.

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ژورنال

عنوان ژورنال: E3S web of conferences

سال: 2021

ISSN: ['2555-0403', '2267-1242']

DOI: https://doi.org/10.1051/e3sconf/202125103032