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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| Автори: | , , |
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| Формат: | Artigo |
| Мова: | Inglês |
| Опубліковано: |
Elsevier
2025-12-01
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| Серія: | International Review of Economics & Finance |
| Предмети: | |
| Онлайн доступ: | http://www.sciencedirect.com/science/article/pii/S1059056025008925 |
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