Study on the Influences of Corporate Governance Characteristics on the Corporate Social Responsibility Information Revelation

Author

Cao JianXin ; Huang ErNi

Author_Institution

Sch. of Bus. & Adm., South China Univ. of Technol., Guangzhou, China

fYear

2011

fDate

12-14 Aug. 2011

Firstpage

1

Lastpage

4

Abstract

This paper studies the relationship between corporate governance characteristics and corporate social responsibility information revelation (abbreviated as CSRIR) by using index analysis. The results show :1) there are significant negative relationships between board size, board independence and CEO duality and CSRIR; 2) there are significant positive relationships between management salary, the proportion of outstanding shares, the proportion of state shares and CSRIR under the level of 5%; 3) there is no significant relationship between ownership concentration and CSRIR.

Keywords

corporate social responsibility; information management; organisational aspects; personnel; salaries; CEO duality; CSRIR; board independence; board size; corporate governance characteristics; corporate social responsibility information revelation; index analysis; management salary; Companies; Correlation; Indexes; Industries; Mathematical model; Pharmaceuticals; Stock markets;

fLanguage

English

Publisher

ieee

Conference_Titel

Management and Service Science (MASS), 2011 International Conference on

Conference_Location

Wuhan

Print_ISBN

978-1-4244-6579-8

Type

conf

DOI

10.1109/ICMSS.2011.5998776

Filename

5998776