Do financial performance and firm’s value affect the quality of corporate social responsibility disclosure: moderating role of chief executive officer’s power in china

HIGHLIGHTS

  • who: Gaoliang Tian and Fawad Rauf from the Democritus University of Thrace, Greece have published the Article: Do financial performance and firmu2019s value affect the quality of corporate social responsibility disclosure: Moderating role of chief executive officeru2019s power in China, in the Journal: (JOURNAL)
  • what: The authors investigate the role of CEO control, encouraged by the comparative payment of the CEO, in the correlation between reporting of ESG and firm valuation. The authors use a robust CSR reporting proxy and a sufficient sample size to check whether CEO power has any effect on the relationship . . .

     

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