IDEAS home Printed from https://ideas.repec.org/a/jfr/jms111/v9y2018i1p12-18.html
   My bibliography  Save this article

Internal Control, Nature of Equity and Corporate Social Responsibility

Author

Listed:
  • Lu Sun
  • Nanni Su

Abstract

Enterprises can promote the fulfillment of corporate social responsibility through excellent internal control so as to achieve the long-term development. Based on the empirical data of main board listed companies of Shanghai and Shenzhen Stock Exchanges from 2013 to 2015, this paper conducts an empirical test by establishing the relationship models among internal control, nature of equity and corporate social responsibility. The results indicate that: (a) Internal control can positively promote the fulfillment of corporate social responsibility; (b) The state-owned enterprises fulfill corporate social responsibility better than non-state-owned enterprises; (c) State-owned enterprises can enhance the positive effect of internal control on the fulfillment of corporate social responsibility.

Suggested Citation

  • Lu Sun & Nanni Su, 2018. "Internal Control, Nature of Equity and Corporate Social Responsibility," Journal of Management and Strategy, Journal of Management and Strategy, Sciedu Press, vol. 9(1), pages 12-18, February.
    • Handle: RePEc:jfr:jms111:v:9:y:2018:i:1:p:12-18
    DOI: 10.5430/jms.v9n1p12
    as

    Download full text from publisher

    File URL: http://www.sciedu.ca/journal/index.php/jms/article/view/12740/8036
    Download Restriction: no
    File URL: http://www.sciedu.ca/journal/index.php/jms/article/view/12740
    Download Restriction: no
    File URL: https://libkey.io/10.5430/jms.v9n1p12?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Rajagopalan, Nandini & Zhang, Yan, 2009. "Recurring failures in corporate governance: A global disease?," Business Horizons, Elsevier, vol. 52(6), pages 545-552, November.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Vusala Teymurova & Ilham Huseynli & Boris Miethlich, 2024. "Operation of Organizations and Their Relationship to Corporate Responsibility," Public Organization Review, Springer, vol. 24(1), pages 75-95, March.
    2. Megumi Suto & Hitoshi Takehara, 2020. "Corporate social responsibility intensity, management earnings forecast accuracy, and investor trust: Evidence from Japan," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(6), pages 3047-3059, November.
    3. AMBASHI Masahito, 2023. "How are Organizational Architectures of Corporate Social Responsibility Related to Corporate Performance? The case of Japanese listed companies," Discussion papers 23030, Research Institute of Economy, Trade and Industry (RIETI).
    4. Awais Ur Rehman & Saqib Farid & Muhammad Abubakr Naeem, 2022. "The link between corporate governance, corporate social sustainability and credit risk of Islamic bonds," International Journal of Emerging Markets, Emerald Group Publishing Limited, vol. 18(12), pages 5990-6014, May.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Baskaran, Venkatesan & Nachiappan, Subramanian & Rahman, Shams, 2012. "Indian textile suppliers' sustainability evaluation using the grey approach," International Journal of Production Economics, Elsevier, vol. 135(2), pages 647-658.
    2. Abdul Aziz Khan Niazi & Tehmina Fiaz Qazi & Abdul Basit, 2019. "Remedy for One Size Fit to All: A Flexible Corporate Governance Model to Accommodate Sectoral Technicalities," Bulletin of Business and Economics (BBE), Research Foundation for Humanity (RFH), vol. 8(4), pages 223-229, December.
    3. Nagar, Neerav & Raithatha, Mehul, 2016. "Does good corporate governance constrain cash flow manipulation? Evidence from India," IIMA Working Papers WP2016-03-23, Indian Institute of Management Ahmedabad, Research and Publication Department.
    4. Nagar, Neerav & Desai, Naman & Jacob, Joshy, 2021. "Do Big 4 auditors limit classification shifting? Evidence from India," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 42(C).

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:jfr:jms111:v:9:y:2018:i:1:p:12-18. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Jenny Zhang (email available below). General contact details of provider: http://jms.sciedupress.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.