The Impact of CEO Duality and Financial Performance on CSR Disclosure: Empirical Evidence from State-Owned Enterprises in China

نویسندگان

چکیده

This paper studies the effects of a firm’s financial performance (FP) and chief executive officer’s (CEO) duality on quality corporate social responsibility (CSR) disclosure in context state-owned enterprises (SOEs) among Chinese A-share-registered companies. The results depict negative relationship between CEO CSR disclosure. Our demonstrate that better-performing firms disclose information more frequently higher compared with poor performance. role is generally valuable public enterprises; however, it relatively sluggish outcomes indicate dual leadership structure reduces assessments renders CEOs less liable to their stakeholders. Therefore, this study offers details for regulators improve governance from perspective stakeholder theory.

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ژورنال

عنوان ژورنال: Journal of risk and financial management

سال: 2022

ISSN: ['1911-8074', '1911-8066']

DOI: https://doi.org/10.3390/jrfm15010037