Corporate social responsibility, the cost of equity capital and ownership structure: An analysis of Chinese listed firms
By Shangkun Xu, Duchi Liu, Jian-bai Huang. 2015
141 citations recorded by the source corpus.
Subfields: Accounting, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/3d1df74db5a1e51bec7a07410b5da150d53fa45c
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In Accounting
In Strategy and Management
Citations in the corpus
- On the Value of Corporate Social Responsibility Disclosure: An Empirical Investigation of Corporate Bond Issues in China (2018, methodology): “Following the literature on CSR reporting in China (Wang and Li 2015; Marquis and Qian 2013; Xu et al. 2015; Lau et al. 2014), we start building our sample by obtaining CSR data from Rankins CSR Ratings (RKS).11 For the firms that do not release a CSR report, we assign a value of zero to the CSR…”