Economic policy uncertainty and corporate social responsibility disclosure similarity: Evidence from China

This study investigates how economic policy uncertainty affects within-firm corporate social responsibility (CSR) disclosure over time. Based on the institutional perspective, we propose that facing higher economic policy uncertainty, firms likely issue CSR reports that are similar to their own past...

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Main Authors:	XUE, Xingnan, WANG, Liwen, HU, Nan
Format:	text
Language:	English
Published:	Institutional Knowledge at Singapore Management University 2024
Subjects:	China Corporate social responsibility Disclosure similarity Economic policy uncertainty Asian Studies Databases and Information Systems Economic Policy
Online Access:	https://ink.library.smu.edu.sg/sis_research/8659
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Institution:	Singapore Management University
Language:	English

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spelling	sg-smu-ink.sis_research-96622024-02-22T03:00:04Z Economic policy uncertainty and corporate social responsibility disclosure similarity: Evidence from China XUE, Xingnan WANG, Liwen HU, Nan This study investigates how economic policy uncertainty affects within-firm corporate social responsibility (CSR) disclosure over time. Based on the institutional perspective, we propose that facing higher economic policy uncertainty, firms likely issue CSR reports that are similar to their own past reports (i.e. CSR time-series disclosure similarity), reflecting symbolic actions in corporate CSR disclosure. Further, this effect weakens for firms with state ownership but strengthens when those with financial constraints or experience net losses. Empirical results derived from a sample of Chinese listed firms from 2009 to 2021 offer strong support for our hypotheses. Overall, our study contributes to the literature on CSR disclosure and research on the consequences of economic policy uncertainty. 2024-01-01T08:00:00Z text https://ink.library.smu.edu.sg/sis_research/8659 info:doi/10.1016/j.bar.2023.101305 Research Collection School Of Computing and Information Systems eng Institutional Knowledge at Singapore Management University China Corporate social responsibility Disclosure similarity Economic policy uncertainty Asian Studies Databases and Information Systems Economic Policy
institution	Singapore Management University
building	SMU Libraries
continent	Asia
country	Singapore Singapore
content_provider	SMU Libraries
collection	InK@SMU
language	English
topic	China Corporate social responsibility Disclosure similarity Economic policy uncertainty Asian Studies Databases and Information Systems Economic Policy
spellingShingle	China Corporate social responsibility Disclosure similarity Economic policy uncertainty Asian Studies Databases and Information Systems Economic Policy XUE, Xingnan WANG, Liwen HU, Nan Economic policy uncertainty and corporate social responsibility disclosure similarity: Evidence from China
description	This study investigates how economic policy uncertainty affects within-firm corporate social responsibility (CSR) disclosure over time. Based on the institutional perspective, we propose that facing higher economic policy uncertainty, firms likely issue CSR reports that are similar to their own past reports (i.e. CSR time-series disclosure similarity), reflecting symbolic actions in corporate CSR disclosure. Further, this effect weakens for firms with state ownership but strengthens when those with financial constraints or experience net losses. Empirical results derived from a sample of Chinese listed firms from 2009 to 2021 offer strong support for our hypotheses. Overall, our study contributes to the literature on CSR disclosure and research on the consequences of economic policy uncertainty.
format	text
author	XUE, Xingnan WANG, Liwen HU, Nan
author_facet	XUE, Xingnan WANG, Liwen HU, Nan
author_sort	XUE, Xingnan
title	Economic policy uncertainty and corporate social responsibility disclosure similarity: Evidence from China
title_short	Economic policy uncertainty and corporate social responsibility disclosure similarity: Evidence from China
title_full	Economic policy uncertainty and corporate social responsibility disclosure similarity: Evidence from China
title_fullStr	Economic policy uncertainty and corporate social responsibility disclosure similarity: Evidence from China
title_full_unstemmed	Economic policy uncertainty and corporate social responsibility disclosure similarity: Evidence from China
title_sort	economic policy uncertainty and corporate social responsibility disclosure similarity: evidence from china
publisher	Institutional Knowledge at Singapore Management University
publishDate	2024
url	https://ink.library.smu.edu.sg/sis_research/8659
_version_	1794549706787913728

Economic policy uncertainty and corporate social responsibility disclosure similarity: Evidence from China

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