Earnings pressure and firm value: the shifting moderating effect of corporate social responsibility
Abstract This study explores the moderation effect of corporate social responsibility (CSR) on the negative effect of earnings pressure on firm value. Through a large sample of Chinese listed firms over the past decade, we find that, in the early 2010s, CSR amplifies the impact of earnings pressure...
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| Principais autores: | , , |
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| Format: | Artigo |
| Sprog: | Inglês |
| Udgivet: |
Springer Nature
2026-01-01
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| Serier: | Humanities & Social Sciences Communications |
| Online adgang: | https://doi.org/10.1057/s41599-026-06600-w |
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