Do the Corporate Performance and Default Risk Impact on Corporate Social Responsibility in China?

Yen-Hsien Lee ； Ming-Chih Lee ； Ling Peng ； Mei Jean Lee

《International Journal of Information and Management Sciences》 27卷4期 (2016/12) Pp. 363-378

https://doi.org/10.6186/IJIMS.2016.27.4.4

摘要

This study mainly discusses the impact of the corporate performance and default risk on corporate social responsibility in China from December 2008 to August 2014. The results showed that the return on equity and return on asset have positively significant influences on corporate social responsibility which is four composing indicators. Moreover, the corporate performance and default risk are positive effect on the corporate social responsibility when the company is central enterprise.

關鍵字

Corporate social responsibility ； stock return ； default risk ； financial performance ； central enterprises

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