Does social media pressure induce corporate hypocrisy? Evidence of ESG greenwashing from China

L Long, C Wang, M Zhang - Journal of business ethics, 2024 - Springer
Hypocrisy in corporate social responsibility has attracted increasing attention from scholars.
Under the context of the digital era, we examine whether and how social media pressure …

Product innovation in a supply chain with information asymmetry: Is more private information always worse?

J Ni, Y Xu, J Shi, J Li - European Journal of Operational Research, 2024 - Elsevier
This study investigates supply chain innovation under different degrees of information
asymmetry. The supplier could be uncertain about either the manufacturer's production cost …

Enhancing sustainable development through effective disclosure: Corporate environmental performance and readability

K Zhou, X Jin, X Li, Y Tao - Corporate Social Responsibility …, 2024 - Wiley Online Library
Although previous studies have explored the effect of corporate environmental performance
on the content of environmental disclosure, little research has investigated its impact on the …

Family firms and employee pension underfunding: good corporate citizens or unethical opportunists?

J Davila, L Gomez-Mejia, G Martin - Journal of Business Ethics, 2024 - Springer
This study draws upon the behavioral agency model and the concept of socioemotional
wealth to investigate how family firms' employee pension underfunding decisions differ from …

Economic policy uncertainty and imitation behaviors of corporate social responsibility practices: Evidence from China

X Xue, N Hu - International Review of Financial Analysis, 2023 - Elsevier
In this paper, we examine whether firms facing higher economic policy uncertainty (EPU) are
more likely to show similar corporate social responsibility (CSR) practices compared with …

Mitigating Risk-Shifting in Corporate Pension Plans: Evidence from Stakeholder Constituency Statutes

AD Garman, TR Kubick - Journal of Accounting and Economics, 2024 - Elsevier
We use staggered enactments of state stakeholder constituency laws as a natural
experiment to examine the effect of such laws on corporate pension risk shifting. Our …

Are Companies Offloading Risk onto Employees in Times of Uncertainty? Insights from Corporate Pension Plans

D Cumming, F Lu, L Xu, CFJ Yu - Journal of Business Ethics, 2024 - Springer
We investigate how firms adjust corporate pension plans in response to economic policy
uncertainty (EPU). Using a sample of US-listed firms, we find that firms increase pension …

Corporate social responsibility and the term structure of CDS spreads

F Gao, Y Li, X Wang, ZK Zhong - Journal of International Financial Markets …, 2021 - Elsevier
This paper examines the role of corporate social performance in the CDS market, with a
focus on the differential effect conditional on the lengths of time horizons. We find that firm's …

Exchange comment letters and corporate social responsibility: Evidence from China

J Hou, X Shi, R Tao - Emerging Markets Finance and Trade, 2023 - Taylor & Francis
How does regulatory oversight shape corporate social responsibility (CSR)? Using a sample
of Chinese A-share listed firms spanning 2014 to 2019, we investigate the oversight role of …

Independent minority directors against self-serving and manipulative practices in non-financial reporting

F Cappellieri, R Vinciguerra, A Ricciardi… - Journal of Management …, 2024 - Springer
In a principal-principal setting, the presence in the boardroom of independent directors
appointed by minority shareholders can provide a unique and effective corporate …