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Our study mainly focuses on the major challenge faced by organizations while controlling the emission of greenhouse gases via the carbon management system (CMS), keeping in view the complexity of climate change, which is considered as one of the major challenges of present times. We narrow our focus to the factors related to the emission of carbon within this system. We assess the quality of the CMS using the guidelines provided by Tang and Luo (2014), Australian Accounting Review, 24(1), 84–98. The data for this research include the carbon emission–based data of the multinational companies, which disclose their carbon footprint. Based upon the empirical findings, we came to understand that the law of material balances prevails as carbon emission has a negative co-relationship between the carbon emissions and CMS, meanwhile the effects are not eminent. The adverse impact of such emissions has become obvious within 2 years. The quality of the CMS is determined by Target, Project, GHG (greenhouse gases) accounting, and disclosure. Our study has important policy implications for researchers, policymakers, and accounting companies because the role of the CMS is becoming integral.
Muhammad Safdar Sial; Jacob Cherian; Asma Salman; Ubaldo Comite; Phung Anh Thu; Talles Vianna Brugni. The role of carbon accounting in carbon management system: Empirical evidence from the coastal areas of the world. Journal of Public Affairs 2021, e2705 .
AMA StyleMuhammad Safdar Sial, Jacob Cherian, Asma Salman, Ubaldo Comite, Phung Anh Thu, Talles Vianna Brugni. The role of carbon accounting in carbon management system: Empirical evidence from the coastal areas of the world. Journal of Public Affairs. 2021; ():e2705.
Chicago/Turabian StyleMuhammad Safdar Sial; Jacob Cherian; Asma Salman; Ubaldo Comite; Phung Anh Thu; Talles Vianna Brugni. 2021. "The role of carbon accounting in carbon management system: Empirical evidence from the coastal areas of the world." Journal of Public Affairs , no. : e2705.
Gross domestic product (GDP) depends on myriad factor and financial intermediaries especially banks play a very important role in economic growth and development of a country. They not only lend loans rather also generate liquidity—which is very important for the smooth functioning of an economy. Therefore, this study explores the channels through which bank liquidity creation affects GDP. It uses the data from listed and unlisted Chinese banks ranging from the year 2006 to 2017. The results of the analysis reveal that the liquidity creation by Chinese banks significantly negatively affects economic output. The magnitude of the impact of small-bank liquidity creation is greater than the large banks. Variation in the GDP is explained by current and previous year’s liquidity creation. Cat-fat measure of liquidity creation affects GDP directly as well as through consumption, investment, government expenditure, and net exports channels; however, cat-nonfat measure affects economic output directly and through all aforementioned channels except net exports. Overall, the findings support the hypothesis that liquidity creation affects the economy directly as well as through different channels.
Muhammad Umar; Muhammad Safdar Sial; Yan Xu. What Are The Channels Through Which Bank Liquidity Creation Affects GDP? Evidence From an Emerging Country. SAGE Open 2021, 11, 1 .
AMA StyleMuhammad Umar, Muhammad Safdar Sial, Yan Xu. What Are The Channels Through Which Bank Liquidity Creation Affects GDP? Evidence From an Emerging Country. SAGE Open. 2021; 11 (2):1.
Chicago/Turabian StyleMuhammad Umar; Muhammad Safdar Sial; Yan Xu. 2021. "What Are The Channels Through Which Bank Liquidity Creation Affects GDP? Evidence From an Emerging Country." SAGE Open 11, no. 2: 1.
The main purpose of the current study is to investigate if tourism affects economic growth of China. The data set has been acquired from the Beijing Municipal Bureau of Statistics, and the time span of the data set takes into account a 20-year time period, from 2000 to 2019. To determine the strength of the above-mentioned relationship previous models that have been used for this research are mainly VAR (vector auto-regression) and VECM (vector error correction) models. The VAR and VECM models have been conducted together with the Granger causality test. The internal revenue generated from tourism-related activities is taken as being the main indicator for the tourism industry, while economic growth is determined by GDP (gross domestic product). We support the above-mentioned notion, as we found that a strong relationship exists between the development of the tourism industry and economic growth. Moreover, our analysis also indicates that this industry has a major impact on long-term economic growth in the region as well. This study thus provides further support to the existing literature on the topic of tourism and the impact that tourism-related activities have upon economic development and growth. The existence and the impact of tourism-related activities upon long-term economic growth were confirmed by the results of the VAR models. At the same time, the unidirectional results of VECM models have confirmed the existence of economic growth in the short term. In our case, the cardinal relationship between the development of the tourism industry and the economic growth in the Beijing region of China have managed to provide strong empirical support to the earlier stated notions and to the literature alike.
Yong Su; Jacob Cherian; Muhammad Sial; Alina Badulescu; Phung Thu; Daniel Badulescu; Sarminah Samad. Does Tourism Affect Economic Growth of China? A Panel Granger Causality Approach. Sustainability 2021, 13, 1349 .
AMA StyleYong Su, Jacob Cherian, Muhammad Sial, Alina Badulescu, Phung Thu, Daniel Badulescu, Sarminah Samad. Does Tourism Affect Economic Growth of China? A Panel Granger Causality Approach. Sustainability. 2021; 13 (3):1349.
Chicago/Turabian StyleYong Su; Jacob Cherian; Muhammad Sial; Alina Badulescu; Phung Thu; Daniel Badulescu; Sarminah Samad. 2021. "Does Tourism Affect Economic Growth of China? A Panel Granger Causality Approach." Sustainability 13, no. 3: 1349.
The purpose of this study is to examine the relationship between renewable energy sources and economic growth of the South Asian Association for regional cooperation (SAARC) countries. This study uses three main renewable energy sources, namely geothermal, hydro, and wind.This study collects data set from SAARC countries from 1995 to 2018 and applies a fixed effect test and panel vector error correction model (PVECM) for data analysis. The overall results show that all three renewable energy sources have a positive significant impact on economic development among SAARC countries’ economies. Moreover, hydropower renewable energy has more effects and influences on economic growth as compared to the other two individual sources of renewable energy.
Qiucheng Li; Jacob Cherian; Malik Shahzad Shabbir; Muhammad Safdar Sial; Jing Li; Ioana Mester; Alina Badulescu. Exploring the Relationship between Renewable Energy Sources and Economic Growth. The Case of SAARC Countries. Energies 2021, 14, 520 .
AMA StyleQiucheng Li, Jacob Cherian, Malik Shahzad Shabbir, Muhammad Safdar Sial, Jing Li, Ioana Mester, Alina Badulescu. Exploring the Relationship between Renewable Energy Sources and Economic Growth. The Case of SAARC Countries. Energies. 2021; 14 (3):520.
Chicago/Turabian StyleQiucheng Li; Jacob Cherian; Malik Shahzad Shabbir; Muhammad Safdar Sial; Jing Li; Ioana Mester; Alina Badulescu. 2021. "Exploring the Relationship between Renewable Energy Sources and Economic Growth. The Case of SAARC Countries." Energies 14, no. 3: 520.
The topic of corporate social responsibility (henceforth referred to as CSR) has been a central topic during the last decade, but the majority of the existing literature discusses CSR relationship with large organizations. Whereas, its contribution in small and medium enterprises (henceforth referred to as SME) sector has received little attention. There have been some studies that focused on CSR activities in SME sector quantitatively in the context of developing economies like Pakistan, but the fact is, to date, SME sector of Pakistan is not participating actively in CSR-related activities due to some constraints. The present study is a pioneer attempt, to explore CSR barriers that restrict SME sector of Pakistan from practicing CSR initiatives. For this reason, the present study explores these barriers qualitatively in order to gain in-depth knowledge of different CSR barriers. In doing so, we conducted semi-structured in-depth interviews from 9 SMEs in Lahore city of Pakistan. We performed thematic analysis, which produced five relevant themes of CSR barriers, including: Lack of resources, lack of regulations, lack of top management commitment, lack of CSR knowledge, and passive customer behavior. Our analysis further showed that lack of resources is the most related barrier that hinder SMEs to be engaged in CSR activities. This paper contributes to CSR literature in emerging economies’ context. Through an increased awareness of barriers, policy makers and practitioners may take necessary steps to improve CSR practices in SMEs.
Zengming Zou; Yu Liu; Naveed Ahmad; Muhammad Sial; Alina Badulescu; Malik Zia-Ud-Din; Daniel Badulescu. What Prompts Small and Medium Enterprises to Implement CSR? A Qualitative Insight from an Emerging Economy. Sustainability 2021, 13, 952 .
AMA StyleZengming Zou, Yu Liu, Naveed Ahmad, Muhammad Sial, Alina Badulescu, Malik Zia-Ud-Din, Daniel Badulescu. What Prompts Small and Medium Enterprises to Implement CSR? A Qualitative Insight from an Emerging Economy. Sustainability. 2021; 13 (2):952.
Chicago/Turabian StyleZengming Zou; Yu Liu; Naveed Ahmad; Muhammad Sial; Alina Badulescu; Malik Zia-Ud-Din; Daniel Badulescu. 2021. "What Prompts Small and Medium Enterprises to Implement CSR? A Qualitative Insight from an Emerging Economy." Sustainability 13, no. 2: 952.
Our paper provides a valuable contribution by exploring the following complex phenomenon: Do board gender diversity and reputational incentives of non-executive directors affect corporate social responsibility(CSR) reporting? To this end, we use panel data regression (fixed effect) to examine the above relationship by using data from the 2009 to 2019 timeperiod, by using data from non-financial firms listed on the Shanghai Stock Exchange. To deal with the possibility of an endogeneity problem, we have used the two-stage least square (2SLS) regression model. Our empirical results suggest that board gender diversity positively affects CSR reporting. Our study has found that the reputational incentives of non-executive directors improve the CSR reporting. Furthermore, reputational incentives of non-executive directors (NEDs) and CSR reporting are moderated by firm size, this effect being stronger for large firms. Our findings also show that the firm size positively moderates the relationship between gender diversity in boards and CSR reporting. The control variables, namely board size, board member average tenure, leverage, “big 4” and return on assets, have an impact on the firm’s CSR reporting. Therefore, our results contribute towards new aspects in respect to the emerging literature concerning the system of non-executive directors, protection of stakeholder’s interests, and CSR reporting, especially as regards China. Furthermore, our results are robust as concerns alternative measures of variables under consideration.
Cheng Guping; Muhammad Safdar Sial; Peng Wan; Alina Badulescu; Daniel Badulescu; Talles Vianna Brugni. Do Board Gender Diversity and Non-Executive Directors Affect CSR Reporting? Insight from Agency Theory Perspective. Sustainability 2020, 12, 8597 .
AMA StyleCheng Guping, Muhammad Safdar Sial, Peng Wan, Alina Badulescu, Daniel Badulescu, Talles Vianna Brugni. Do Board Gender Diversity and Non-Executive Directors Affect CSR Reporting? Insight from Agency Theory Perspective. Sustainability. 2020; 12 (20):8597.
Chicago/Turabian StyleCheng Guping; Muhammad Safdar Sial; Peng Wan; Alina Badulescu; Daniel Badulescu; Talles Vianna Brugni. 2020. "Do Board Gender Diversity and Non-Executive Directors Affect CSR Reporting? Insight from Agency Theory Perspective." Sustainability 12, no. 20: 8597.
One of the latest innovations in business and technology is the use of big data, as daily data are generated by billions of events. The big data issue is now considered in the accountants and finance professionals’ field as one of the most important sources for the analysis of financial products and services. This study is very innovative, with our research aiming to identify the opportunities, challenges, and implications of big data in the finance area. It is our purpose to find competitive advantages in terms of the extent to which big data brings visible benefits, also pointing out the challenges that a company may face in this field, such as cases of customers’ data security or customer satisfaction processes. The identification of this kind of dynamics allows us to draw conclusions on the advantages of big data based on these analyses and big data’s deep impact on finance. In particular, big data is now commonly used by financial institutions and banks for analytical purposes in financial market contexts. We conducted an exploratory survey of the existing literature to highlight such connections. In the last part of our study, we also propose directions for future research.
Huidong Sun; Mustafa Raza Rabbani; Muhammad Safdar Sial; Siming Yu; José António Filipe; Jacob Cherian. Identifying Big Data’s Opportunities, Challenges, and Implications in Finance. Mathematics 2020, 8, 1738 .
AMA StyleHuidong Sun, Mustafa Raza Rabbani, Muhammad Safdar Sial, Siming Yu, José António Filipe, Jacob Cherian. Identifying Big Data’s Opportunities, Challenges, and Implications in Finance. Mathematics. 2020; 8 (10):1738.
Chicago/Turabian StyleHuidong Sun; Mustafa Raza Rabbani; Muhammad Safdar Sial; Siming Yu; José António Filipe; Jacob Cherian. 2020. "Identifying Big Data’s Opportunities, Challenges, and Implications in Finance." Mathematics 8, no. 10: 1738.
This study is aimed at analyzing the effects of COVID‐19 pandemic on the financial performance of Chinese listed companies. We applied pooled ordinary least square (OLS) regression as a baseline methodology to determine the effects of COVID pandemic on the financial performance of Chinese listed companies. We found that the small‐ and medium‐sized companies are most affected by this pandemic, in addition to that our analysis has revealed that serious‐impact areas and industries which were worst hit by the COVID‐19 experienced a sharper decline in financial performance as compared to other industries. The findings of this study have broad implications for policymakers, as it is evident that governments, banks, regulatory bodies, and central banks must combine forces to tackle the financial and economic impacts of COVID‐19 crises. They should come up with comprehensive policies to tackle the adverse impact of such crises in the future as well. Actions such as proving loans and rescheduling existing loans to worst‐hit sectors such as tourism, airline industry, etc. are starting point. The disclosure of facts and figure by officials regarding the status of health care number of infections can reduce the chances of panic situations in the future.
Abedalqader Rababah; Lara Al‐Haddad; Muhammad Safdar Sial; Zheng Chunmei; Jacob Cherian. Analyzing the effects of COVID ‐19 pandemic on the financial performance of Chinese listed companies. Journal of Public Affairs 2020, 1 .
AMA StyleAbedalqader Rababah, Lara Al‐Haddad, Muhammad Safdar Sial, Zheng Chunmei, Jacob Cherian. Analyzing the effects of COVID ‐19 pandemic on the financial performance of Chinese listed companies. Journal of Public Affairs. 2020; ():1.
Chicago/Turabian StyleAbedalqader Rababah; Lara Al‐Haddad; Muhammad Safdar Sial; Zheng Chunmei; Jacob Cherian. 2020. "Analyzing the effects of COVID ‐19 pandemic on the financial performance of Chinese listed companies." Journal of Public Affairs , no. : 1.
The present research is conducted on the Chinese corporate sector and raises the basic questions associated with the adoption and implementation of corporate disclosure practices such as SDGs. The sample for this research consisted of 100 Chinese companies, which are listed in the Shanghai Stock Exchange from 2016 to 2018. For this purpose, content analysis is developed. More specifically, a quantitative approach is applied to quantify and identify certain contents or words in the given text. Our results show that Chinese companies seem to be more focused on certain aspects of the UN SDGs at the cost of others, but the overall situation is, at best, not encouraging. The focus of attention of Chinese companies seems to be infrastructure development, industrial innovation, and economic growth, along with the provision of a dignified and respectable working environment, affordable and clean energy, and peace, justice, and strong institutions. The results can be used as guidelines by Chinese companies to determine the actual presence or absence of SDGs implementation inside the process of value creation as an integral part of their practices about corporate disclosure. The main contribution of this research relates to the analysis of the adoption and implementation efforts to report SDGs and the contribution of such reporting towards the fulfillment of the UN Agenda 2030. This can be of interest to researchers working on the given topic. It is of utmost importance for government policymakers and corporate decision-makers, who want to support companies that are contributing towards the achievement and adaptation of SDGs as part of their overall objectives.
Siming Yu; Muhammad Sial; Dang Tran; Alina Badulescu; Phung Thu; Mariana Sehleanu. Adoption and Implementation of Sustainable Development Goals (SDGs) in China—Agenda 2030. Sustainability 2020, 12, 6288 .
AMA StyleSiming Yu, Muhammad Sial, Dang Tran, Alina Badulescu, Phung Thu, Mariana Sehleanu. Adoption and Implementation of Sustainable Development Goals (SDGs) in China—Agenda 2030. Sustainability. 2020; 12 (15):6288.
Chicago/Turabian StyleSiming Yu; Muhammad Sial; Dang Tran; Alina Badulescu; Phung Thu; Mariana Sehleanu. 2020. "Adoption and Implementation of Sustainable Development Goals (SDGs) in China—Agenda 2030." Sustainability 12, no. 15: 6288.
The present research aims to explore the relationship between corporate social responsibility and earnings management (EM). For this study, we utilized the panel data of companies registered with the Shanghai and the Shenzhen stock exchanges. The data consists of 10years of financial data from 2010 to 2019. After a thorough investigation, we discovered that CSR hurts the EM practice, which mainly relates to the prevalence of the ethical stance and the moral stance in corporate decision-making. When firms engage in activities about CSR, they tend to improve their corporate image and their social image as the stakeholder satisfaction level increases. The results also indicate that, when firms engage in these types of activities, they tend to incorporate practices related to CSR as part of their corporate strategy. This also results in a higher moral standing amongst the decision-makers, and they prefer to reject malpractices, such as EM, as a result. In the case of the Chinese state-owned firms, the results indicate that these companies increasingly engage in real earnings management (REM), even though they have increased their CSR activities. The results point towards management opportunism with Chinese state-owned companies.
Xiangyu Chen; Muhammad Safdar Sial; Dang Khoa Tran; Waseem Alhaddad; Jinsoo Hwang; Phung Anh Thu. Are Socially Responsible Companies Really Ethical? The Moderating Role of State-Owned Enterprises: Evidence from China. Sustainability 2020, 12, 2858 .
AMA StyleXiangyu Chen, Muhammad Safdar Sial, Dang Khoa Tran, Waseem Alhaddad, Jinsoo Hwang, Phung Anh Thu. Are Socially Responsible Companies Really Ethical? The Moderating Role of State-Owned Enterprises: Evidence from China. Sustainability. 2020; 12 (7):2858.
Chicago/Turabian StyleXiangyu Chen; Muhammad Safdar Sial; Dang Khoa Tran; Waseem Alhaddad; Jinsoo Hwang; Phung Anh Thu. 2020. "Are Socially Responsible Companies Really Ethical? The Moderating Role of State-Owned Enterprises: Evidence from China." Sustainability 12, no. 7: 2858.
This study examined the strength of CEOs’ influence on CSR in Chinese listed companies. The companies chosen belonged to the non-financial sector and were listed in the Shanghai stock exchange from 2010 to 2019. The data was extracted from audited annual reports of companies including the director’s report, chairman’s statements, and notes to financial statements. We applied OLS regression as a baseline methodology to determine the extent and impact of CEO power on CSR disclosures. The results indicated significantly negative relationship between the CEOs’ power and CSR disclosure. Our results showed that separate roles of chairman and CEO can reduce agency problems and increase the CSR disclosures. This study is of importance for regulators, as it enforces the view that regulators and policymakers should continue efforts to improve corporate governance practices and CSR reporting in China, as these changes will not only improve the performance of companies but also befit society at large.
Jacob Cherian; Muhammad Safdar Sial; Dang Khoa Tran; Jinsoo Hwang; Thai Hong Thuy Khanh; Mansoor Ahmed. The Strength of CEOs’Influence on CSR in Chinese listed Companies. New Insights from an Agency Theory Perspective. Sustainability 2020, 12, 2190 .
AMA StyleJacob Cherian, Muhammad Safdar Sial, Dang Khoa Tran, Jinsoo Hwang, Thai Hong Thuy Khanh, Mansoor Ahmed. The Strength of CEOs’Influence on CSR in Chinese listed Companies. New Insights from an Agency Theory Perspective. Sustainability. 2020; 12 (6):2190.
Chicago/Turabian StyleJacob Cherian; Muhammad Safdar Sial; Dang Khoa Tran; Jinsoo Hwang; Thai Hong Thuy Khanh; Mansoor Ahmed. 2020. "The Strength of CEOs’Influence on CSR in Chinese listed Companies. New Insights from an Agency Theory Perspective." Sustainability 12, no. 6: 2190.
From the perspective of the effectiveness of internal control, according to the Stakeholder Theory, Principal-Agent Theory and Reputation Theory, this paper analyzes comparatively the influences of internal control on the assumption of corporate social responsibility (SCPS) from the accrual basis, and the fulfillment of corporate social responsibility (CSRF) from the cash flow system respectively. Using a sample of 1767 firms listed in China between 2011 and 2016, we find that effective internal control has significantly promoted enterprises to assume social responsibilities. Meanwhile, effective internal control substantially improves the fulfillment of corporate social responsibility. This study overcomes the current situation that the two concepts of assumption and fulfillment of corporate social responsibility have not been distinguished in previous literature. We suggest that, in the economic transition period, the positive role of internal control in corporate governance should be promoted to protect the legitimate rights and interests of stakeholders; the adverse impact of the principal-agent relationship between shareholders and management on corporate governance should be avoided, building high-quality internal control; enterprises achieve steady and sustainable development process by the positive reputation value and robust external monitoring mechanism. This research is of practical importance to strengthen the subsequent construction of the internal control system and the long-term practice of corporate social responsibility.
Xiao Li; Chunmei Zheng; Gang Liu; Muhammad Safdar Sial. The Effectiveness of Internal Control and Corporate Social Responsibility: Evidence from Chinese Capital Market. Sustainability 2018, 10, 4006 .
AMA StyleXiao Li, Chunmei Zheng, Gang Liu, Muhammad Safdar Sial. The Effectiveness of Internal Control and Corporate Social Responsibility: Evidence from Chinese Capital Market. Sustainability. 2018; 10 (11):4006.
Chicago/Turabian StyleXiao Li; Chunmei Zheng; Gang Liu; Muhammad Safdar Sial. 2018. "The Effectiveness of Internal Control and Corporate Social Responsibility: Evidence from Chinese Capital Market." Sustainability 10, no. 11: 4006.
Although the relationship between board gender diversity and a firm’s financial performance has been investigated before, the current study provides a valuable contribution by exploring the complex phenomenon of the mediating impact of corporate social responsibility (CSR) performance on a firm’s financial performance. The current study aims to explore whether corporate social responsibility (represented by the proxy variable of CSR reporting) mediates the relationship between boardroom gender diversity and firm performance. We use the pooled ordinary least square (OLS) regression to examine the above relationship by using data from 2008 to 2015. To control the likelihood of endogeneity we also use one-year lagged and two-stage least square (2SLS) regression models. Our results show that boardroom gender diversity is significant, positively correlated with firm performance, and CSR fully mediates the relationship between boardroom gender diversity and firm performance. In addition, four control variables (independent director, Chief executive officer (CEO power), board member meeting frequency, Big4, and leverage) have some influence on firm performance. These findings hold for a set of robustness tests. Our findings have the implication for the investors and regulators. For investors, our results show that the existence of female directors on the board can improve the firm performance. For regulators, our results advise the worldwide policy maker to give the importance to boardroom gender diversity. The paper contributes to the existing studies, by pioneering the investigations of the mediating role of CSR in the relation between boardroom gender diversity and firm performance in Chinese context.
Muhammad Safdar Sial; Chunmei Zheng; Jacob Cherian; M.A. Gulzar; Phung Anh Thu; Tehmina Khan; Nguyen Vinh Khuong. Does Corporate Social Responsibility Mediate the Relation between Boardroom Gender Diversity and Firm Performance of Chinese Listed Companies? Sustainability 2018, 10, 3591 .
AMA StyleMuhammad Safdar Sial, Chunmei Zheng, Jacob Cherian, M.A. Gulzar, Phung Anh Thu, Tehmina Khan, Nguyen Vinh Khuong. Does Corporate Social Responsibility Mediate the Relation between Boardroom Gender Diversity and Firm Performance of Chinese Listed Companies? Sustainability. 2018; 10 (10):3591.
Chicago/Turabian StyleMuhammad Safdar Sial; Chunmei Zheng; Jacob Cherian; M.A. Gulzar; Phung Anh Thu; Tehmina Khan; Nguyen Vinh Khuong. 2018. "Does Corporate Social Responsibility Mediate the Relation between Boardroom Gender Diversity and Firm Performance of Chinese Listed Companies?" Sustainability 10, no. 10: 3591.
This study aims to investigate whether firm performance influences corporate social responsibility reporting of Chinese listed companies. We have used the sample of all A-share listed firms on Shenzhen and Shanghai stock exchanges for the period 2008 to 2015. The authors used pooled ordinary least squares (OLS) regression as a baseline methodology. To control the possible problem of endogeneity we use one year lagged and two-stage least squares regression. We find that firm performance has a statistically significant impact on CSR reporting. Moreover, we see that firms with high performance are more likely to report CSR activities than low-performance firms. Additionally, five of the control variables (board size, CEO power, SOE, firm size, and Big4) have some influence on CSR reporting. These findings hold for a set of robustness tests. Our results have implications for the development of CSR reporting in developing countries like China. Our research suggests that, in China, companies with better financial performance undertake more CSR reporting. The paper contributes to the existing literature by investigating the effect of firm performance on CSR reporting of Chinese listed companies. Additionally, this paper enriches the current literature on CSR reporting and highlights the importance of a firm’s financial performance for better environmental performance and reporting.
Muhammad Safdar Sial; Chunmei Zheng; Nguyen Vinh Khuong; Tehmina Khan; Muhammad Usman. Does Firm Performance Influence Corporate Social Responsibility Reporting of Chinese Listed Companies? Sustainability 2018, 10, 2217 .
AMA StyleMuhammad Safdar Sial, Chunmei Zheng, Nguyen Vinh Khuong, Tehmina Khan, Muhammad Usman. Does Firm Performance Influence Corporate Social Responsibility Reporting of Chinese Listed Companies? Sustainability. 2018; 10 (7):2217.
Chicago/Turabian StyleMuhammad Safdar Sial; Chunmei Zheng; Nguyen Vinh Khuong; Tehmina Khan; Muhammad Usman. 2018. "Does Firm Performance Influence Corporate Social Responsibility Reporting of Chinese Listed Companies?" Sustainability 10, no. 7: 2217.