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The dark side of mandatory CSR disclosure: Evidence from expropriation in China

We examine how mandatory corporate social responsibility (CSR) disclosure impacts the expropriation of minority shareholders. On the one hand, controlling shareholders may increase expropriation to shift the costs caused by increased CSR investment following the CSR disclosure mandate. On the other...

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Bibliografiske detaljer
Principais autores: Kaijuan Gao, Xiuran Qiao, Shangkun Liang
Format: Artigo
Sprog:Inglês
Udgivet: Elsevier 2025-12-01
Serier:International Review of Economics & Finance
Fag:
Online adgang:http://www.sciencedirect.com/science/article/pii/S1059056025008925
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