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Executives with financial backgrounds and corporate social responsibility: Evidence from China

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  • Li, Ming
  • Kong, Lingyao

Abstract

We examine the relationship between executives with financial backgrounds and corporate social responsibility (CSR) within a sample of A-share listed corporations in China from 2010 to 2020. Our empirical analysis indicates a noteworthy reduction in CSR activities associated with executives who have financial backgrounds. Further examination reveals that this reduction is more pronounced in private corporations and those facing intense market competition. These results imply that executives with financial backgrounds might exert unexpected spillover effects on corporate governance, offering potentially valuable insights into improving overall corporate governance standards.

Suggested Citation

  • Li, Ming & Kong, Lingyao, 2024. "Executives with financial backgrounds and corporate social responsibility: Evidence from China," Finance Research Letters, Elsevier, vol. 61(C).
    • Handle: RePEc:eee:finlet:v:61:y:2024:i:c:s1544612324000849
    DOI: 10.1016/j.frl.2024.105054
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