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Product Market Competition,Managerial Openness And Corporate Social Responsibility

Posted on:2019-11-10Degree:MasterType:Thesis
Country:ChinaCandidate:M J GengFull Text:PDF
GTID:2439330599450094Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the rapid development of economy,the issue of social responsibility has become increasingly prominent.This has led to an intense discussion among scholars on social responsibility.Senior managers are leaders of social responsibilities disclosure.Their openness helps to capture the development trend of circular economy more acutely,pay more attention to the establishment of fair operating environment for the entire industry,and participate in philanthropy more actively.Product market competition,as an important external factor,will also have a certain influence on social responsibility disclosure strategy.Therefore,according to Upper Echelons Theory,and Beyond Property-Right Argument,this thesis studies the influence of corporate social responsibility from the perspective of openness of executives and product competition.This thesis selects listed companies from Shenzhen and Shanghai Stock Exchanges that issued corporate social responsibility information reports from 2009 to 2016 as research samples,and uses univariate analysis and multiple regression method.An empirically study of the impact of managerial openness on the disclosure of corporate social responsibility information and the social responsibility disclosure-managerial sensitivity under different product market competition.The results of the study indicate that the greater the openness of senior managers,the better disclosure of social responsibility will be.Different open-dimensional variables have different effects on the quality of information disclosure.Under the full-samples,the education level of executive,oversea background,and team size have significantly contributed to the disclosure of social responsibility.The average tenure and age of senior executives have no significant impact on the disclosure of social responsibility information.The sensitivity of the relationship between executives' openness and disclosure of social responsibility information is significantly affected by the competition in the product market.There is significantly positive relationship between managerial openness and corporate social responsibility when the product market competition is strong.The study found that building a highly open management team and appropriately improving product market competition can enhance the quality of social responsibility disclosure.
Keywords/Search Tags:Social responsibility information disclosure, Managerial openness, Product Market Competition, Foreign experience, High level of education background
PDF Full Text Request
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