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    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/139879


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    题名: Determinants and Consequences of Voluntary Corporate Social Responsibility Disclosure: Evidence from Private Firms
    作者: 戚務君
    Chi, Wuchun
    Wu, Shing-Jen
    Zheng, Zhen
    贡献者: 會計系
    关键词: Corporate social responsibility (CSR) disclosure;Private firms;Demand and supply of CSR disclosure;Credit ratings;Cost of debt
    日期: 2020-11
    上传时间: 2022-04-12 09:23:47 (UTC+8)
    摘要: We examine whether and how private firms differ from public firms in determining corporate social responsibility (CSR) disclosure policies. We document that private firms are less likely to issue CSR reports compared with their public peers. Adopting a bivariate probit model that accommodates partial observability, we find that the effect is mainly driven by a supply-side force rather than a demand-side force. From a debtholder-oriented perspective, while public firms enjoy more favorable credit ratings and a lower cost of debt due to CSR disclosure, private firms do not reap similar benefits from CSR disclosure. Corporate governance and CSR assurance alleviate debtholders` concern on private firms’ engagements in CSR.
    關聯: The British Accounting Review, Vol.52, No.6, pp.1-20
    数据类型: article
    DOI 連結: https://doi.org/10.1016/j.bar.2020.100939
    DOI: 10.1016/j.bar.2020.100939
    显示于类别:[會計學系] 期刊論文

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