A Study on the Current Situation of Chinese Corporate Social Responsibility-An empirical analysis based on the owners’ view
Huanping Zhang, Bardai Barjoyai, Low Janaka
Available Online July 2019.
- https://doi.org/10.2991/iccesd-19.2019.56How to use a DOI?
- Property of ownership; Corporate social responsibility; Welfare donation; Tax avoidance
- This paper selects share listed companies from Shenzhen and Shanghai Stock Exchanges as research samples, through linear regression model by SPSS, to analyze the impact of differentiation in ownership on corporate social responsibility from two aspects: welfare donation and tax avoidance motivation. From research, this paper finds out that compared with the state-owned corporate, the private corporation has a higher welfare donation, and tax avoidance effect is also more significant.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - Huanping Zhang AU - Bardai Barjoyai AU - Low Janaka PY - 2019/07 DA - 2019/07 TI - A Study on the Current Situation of Chinese Corporate Social Responsibility-An empirical analysis based on the owners’ view BT - Proceedings of the 2019 International Conference on Contemporary Education and Society Development (ICCESD 2019) PB - Atlantis Press SP - 224 EP - 228 SN - 2352-5398 UR - https://doi.org/10.2991/iccesd-19.2019.56 DO - https://doi.org/10.2991/iccesd-19.2019.56 ID - Zhang2019/07 ER -