Corporate Board and Corporate Social Responsibility Assurance: Evidence from China
Corporate Board and Corporate Social Responsibility Assurance: Evidence from China
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Publisher
Dordrecht: Springer
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Language
English
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Publisher
Dordrecht: Springer
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This paper investigates the association between board characteristics and the company's corporate social responsibility (CSR) assurance decision in China. By examining 2054 firm-years of Chinese listed companies with CSR reports from 2008 to 2012, we find that firms with a large board size, more female directors, and separation of CEO and chairman...
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Full title
Corporate Board and Corporate Social Responsibility Assurance: Evidence from China
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TN_cdi_proquest_journals_2050326328
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/TN_cdi_proquest_journals_2050326328
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ISSN
0167-4544
E-ISSN
1573-0697
DOI
10.1007/s10551-016-3176-9
