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Mandatory CSR disclosure and firm investment behavior: Evidence from a quasi-natural experiment in China

Mandatory CSR disclosure and firm investment behavior: Evidence from a quasi-natural experiment in China

In this article, we examine the effect of mandatory disclosure of corporate social responsibility on firm's investment behavior. Our analysis exploits China's 2008 mandatory requirement that firms disclose their corporate social responsibility activities. Using difference-in-difference des...

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Bibliographic Details
Main Authors: Lewis Makosa, Jinkun Yang, Lovemore Sitsha, Moses Jachi
Other Authors: School of Accounting, Tianjin University of Finance and Economics, Tianjin, China
Format: research article
Language:English
Published: Wiley 2023
Subjects:
Mandatory disclosure
Corporate social responsibility
Investment behavior
China
CSR disclosure
Online Access:https://cris.library.msu.ac.zw//handle/11408/5570
https://doi.org/10.1002/jcaf.22467
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https://cris.library.msu.ac.zw//handle/11408/5570
https://doi.org/10.1002/jcaf.22467