IDEAS home Printed from https://ideas.repec.org/a/taf/raaexx/v30y2023i5p1286-1304.html
   My bibliography  Save this article

Corruption culture and corporate social responsibility: evidence from China

Author

Listed:
  • Jiamei Wu
  • Zhibin Chen

Abstract

This paper investigates the impact of corruption culture on corporate social responsibility (CSR) of listed firms in China. Based on the theory of resource constraints, we find that firms located in regions with high levels of corruption culture have lower CSR, and this association still exists after using alternative measures of corruption culture and addressing potential endogeneity. Besides, we complement the literature by showing that the decrease in CSR is greater for firms with stronger political connections. Finally, we document that this negative relationship is mediated by the increase in rent-seeking and self-consumption. This study has important implications for countries that suffer from corruption and firms that intend to get rid of the influence of corruption.

Suggested Citation

  • Jiamei Wu & Zhibin Chen, 2023. "Corruption culture and corporate social responsibility: evidence from China," Asia-Pacific Journal of Accounting & Economics, Taylor & Francis Journals, vol. 30(5), pages 1286-1304, September.
    • Handle: RePEc:taf:raaexx:v:30:y:2023:i:5:p:1286-1304
    DOI: 10.1080/16081625.2022.2026230
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/16081625.2022.2026230
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/16081625.2022.2026230?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
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item

    Statistics

    Access and download statistics

    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:taf:raaexx:v:30:y:2023:i:5:p:1286-1304. 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.

    We have no bibliographic references for this item. You can help adding them by using 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: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/raae20 .

    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.