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Cited by 309

The DOI matches its Crossref record; 47 of the 47 references it cites were found in a registry or an index.

The relationship between CSR and performance: Evidence in China

Kao, Erin H., Yeh, Chih-Chuan, Wang, Li-Hsun, Fung, Hung-Gay·2018·Pacific-Basin Finance Journal
DOI 10.1016/j.pacfin.2018.04.006
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Abstract

Abstract This study uses a system of simultaneous equations to investigate various hypotheses on the relationship between corporate social responsibility (CSR) and firm performance for state-owned enterprises (SOEs) and non-SOEs in China. The results show variations in market response to CSR engagement by firm ownership type. That is, the market responds favorably to CSR by market-oriented non-SOEs but neutrally to CSR by SOEs with substantial agency costs. The Chinese firms are able to link their CSR activities to firm performance over time, likely recognizing the long-term benefits of CSR. Our study demonstrates the important role of ownership in the dynamic CSR-performance relationship.

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Metadata

Authors
Kao, E. H., Yeh, C.-C., Wang, L.-H., & Fung, H.-G.
Venue
Pacific-Basin Finance Journal
Publisher
Elsevier BV
Published
2018-10
Volume
51
Pages
155-170
ISSN
0927-538X (ISSN-L)
DOI
10.1016/j.pacfin.2018.04.006
OpenAlex
W2801090495
Cited by
309
References
47
FWCI
43.16
Type
journal article
Language
en
Open access
closed

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CoChat. (2026). Citation check: The relationship between CSR and performance: Evidence in China. https://app.cochat.ai/papers/10.1016/j.pacfin.2018.04.006
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Kao, E. H., Yeh, C.-C., Wang, L.-H., & Fung, H.-G. (2018). The relationship between CSR and performance: Evidence in China. Pacific-Basin Finance Journal. https://doi.org/10.1016/j.pacfin.2018.04.006

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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).

Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.