References
[1]. Dhaliwal, D.S., Radhakrishnan, S., Tsang, A.: Non-financial disclosure and analyst forecast accuracy: International evidence on corporate social responsibility disclosure. The Accounting Review 87(3),723-759 (2012).
[2]. Cook, K.A., Romi, A.M., Sánchez, D.: The influence of corporate social responsibility on investment efficiency and innovation. Bus. Financ. Account 46, 494–537 (2019).
[3]. Allen, F., Qian, J., Qian, M.: Law, finance, and economic growth in China. Financ. Econ. 77, 57–116 (2015).
[4]. Sethi, S.P.: Dimensions of corporate social performance: An analytical framework. California Management Review 17(3), 58-64 (1975).
[5]. Brammer, S., Pavelin, S.: Building a good reputation. European Management Journal 22(6), 704-713 (2004).
[6]. Gao, F., Dong, Y., Ni, C.: Determinants and economic consequences of non-financial disclosure quality. European Accounting Review 25(2), 287-317 (2016).
[7]. Goss, A., Roberts, G.S.: The impact of corporate social responsibility on the cost of bank loans. Journal of Banking & Finance 35(7), 1794-1810 (2011).
[8]. Hung, M., Shi, J.,Wang, Y.: Mandatory CSR disclosure and information asymmetry: Evidence from a quasi-natural experiment in China. Social Science Electronic Publishing 33(5), 1-17 (2003).
[9]. Dhaliwal, D.S., Li, O.Z., Tsang, A.: Voluntary non-financial disclosure and the cost of equity capital: The initiation of corporate social responsibility reporting. The Accounting Review 86(1), 59-100 (2011).
[10]. Manso, G.: Motivating innovation. The Journal of Finance 66(5), 1823-1860 (2011).
[11]. Chen, Y., Hung, M., Wang, Y.: The effect of mandatory CSR disclosure on firm profitability and social externalities: Evidence from China. Journal of Accounting and Economics 65(1), 169-190 (2018).
[12]. Richardson, A.J., Welker, M.: Social disclosure, financial disclosure and the cost of equity capita. Account. Organ. Soc. 26, 597–616 (2011).
[13]. Peters, B.: Persistence of innovation: Stylised facts and panel data evidence. Technol. Transf. 34, 226–243 (2009).
[14]. Lin, C., Lin, P., Song, F.M., Li, C.: Managerial incentives, CEO characteristics and corporate innovation in China’s private sector. Comp. Econ. 39, 176–190 (2011).
[15]. Gallego-Álvarez, I., Prado-Lorenzo, J.M., García-Sánche, I.: Corporate social responsibility and innovation:A re source-based theory. Management Decision 4(10), 1709-1727 (2011).
[16]. Waller, D.S., Lanis, R.: Corporate social responsibility (CSR) disclosure of advertising agencies:An exploratory analysis of six holding companies’ annual reports. Journal of Advertising 38(1), 109-122 (2009).
[17]. Hemingway, C.A., Maclagan, P.W.: Managers’personal values as drivers of corporate social responsibility. Journal of Business Ethics 50(1), 33-44 (2004).
[18]. Hall, B.H., Harhoff, D.: Recent research on the economics of patents. Annual Review of Economics 4(1), 541-565 (2012).
[19]. Li, W.J., Zheng, M.N.: Is it substantive innovation or strategic innovation? Impact of macroeconomic policies on micro-enterprises’innovation. Economic Research Journal 51(4), 60-73 (2016).
Cite this article
Yang,Y. (2023). Research on the impact of corporate social responsibility information disclosure and corporate innovation in China. Advances in Economics, Management and Political Sciences,4,140-149.
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References
[1]. Dhaliwal, D.S., Radhakrishnan, S., Tsang, A.: Non-financial disclosure and analyst forecast accuracy: International evidence on corporate social responsibility disclosure. The Accounting Review 87(3),723-759 (2012).
[2]. Cook, K.A., Romi, A.M., Sánchez, D.: The influence of corporate social responsibility on investment efficiency and innovation. Bus. Financ. Account 46, 494–537 (2019).
[3]. Allen, F., Qian, J., Qian, M.: Law, finance, and economic growth in China. Financ. Econ. 77, 57–116 (2015).
[4]. Sethi, S.P.: Dimensions of corporate social performance: An analytical framework. California Management Review 17(3), 58-64 (1975).
[5]. Brammer, S., Pavelin, S.: Building a good reputation. European Management Journal 22(6), 704-713 (2004).
[6]. Gao, F., Dong, Y., Ni, C.: Determinants and economic consequences of non-financial disclosure quality. European Accounting Review 25(2), 287-317 (2016).
[7]. Goss, A., Roberts, G.S.: The impact of corporate social responsibility on the cost of bank loans. Journal of Banking & Finance 35(7), 1794-1810 (2011).
[8]. Hung, M., Shi, J.,Wang, Y.: Mandatory CSR disclosure and information asymmetry: Evidence from a quasi-natural experiment in China. Social Science Electronic Publishing 33(5), 1-17 (2003).
[9]. Dhaliwal, D.S., Li, O.Z., Tsang, A.: Voluntary non-financial disclosure and the cost of equity capital: The initiation of corporate social responsibility reporting. The Accounting Review 86(1), 59-100 (2011).
[10]. Manso, G.: Motivating innovation. The Journal of Finance 66(5), 1823-1860 (2011).
[11]. Chen, Y., Hung, M., Wang, Y.: The effect of mandatory CSR disclosure on firm profitability and social externalities: Evidence from China. Journal of Accounting and Economics 65(1), 169-190 (2018).
[12]. Richardson, A.J., Welker, M.: Social disclosure, financial disclosure and the cost of equity capita. Account. Organ. Soc. 26, 597–616 (2011).
[13]. Peters, B.: Persistence of innovation: Stylised facts and panel data evidence. Technol. Transf. 34, 226–243 (2009).
[14]. Lin, C., Lin, P., Song, F.M., Li, C.: Managerial incentives, CEO characteristics and corporate innovation in China’s private sector. Comp. Econ. 39, 176–190 (2011).
[15]. Gallego-Álvarez, I., Prado-Lorenzo, J.M., García-Sánche, I.: Corporate social responsibility and innovation:A re source-based theory. Management Decision 4(10), 1709-1727 (2011).
[16]. Waller, D.S., Lanis, R.: Corporate social responsibility (CSR) disclosure of advertising agencies:An exploratory analysis of six holding companies’ annual reports. Journal of Advertising 38(1), 109-122 (2009).
[17]. Hemingway, C.A., Maclagan, P.W.: Managers’personal values as drivers of corporate social responsibility. Journal of Business Ethics 50(1), 33-44 (2004).
[18]. Hall, B.H., Harhoff, D.: Recent research on the economics of patents. Annual Review of Economics 4(1), 541-565 (2012).
[19]. Li, W.J., Zheng, M.N.: Is it substantive innovation or strategic innovation? Impact of macroeconomic policies on micro-enterprises’innovation. Economic Research Journal 51(4), 60-73 (2016).