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  1. Religion, the Nature of Ultimate Owner, and Corporate Philanthropic Giving: Evidence from China.Xingqiang Du, Wei Jian, Yingjie Du, Wentao Feng & Quan Zeng - 2014 - Journal of Business Ethics 123 (2):235-256.
    Using a sample of Chinese listed firms for the period of 2004–2010, this study examines the impact of religion on corporate philanthropic giving. Based on hand-collected data of religion and corporate philanthropic giving, we provide strong and robust evidence that religion is significantly positively associated with Chinese listed firms’ philanthropic giving. This finding is consistent with the view that religiosity has remarkable effects on individual thinking and behavior, and can serve as social norms to influence corporate philanthropy. Moreover, religion and (...)
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  • The Curious Case of Corporate Tax Avoidance: Is it Socially Irresponsible?Grahame R. Dowling - 2014 - Journal of Business Ethics 124 (1):173-184.
    In contrast to many aspects of the social responsibility of business, CSR scholarship has been largely silent on the issue of the payment of corporate tax. This is curious because such tax payments are often considered a fundamental and easily measured example of a company’s citizenship behavior. However, because the payment of corporate tax can often be legally avoided, this activity represents a boundary condition for CSR. If the law and CSR suggest that a company should pay its fair share (...)
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  • Trust and Stock Price Synchronicity: Evidence from China.Baoyin Qiu, Junli Yu & Kuo Zhang - 2020 - Journal of Business Ethics 167 (1):97-109.
    This paper investigates how social trust affects stock price synchronicity using a large sample of listed firms in China. We propose and provide evidence that social trust has a significantly positive impact on the amount of firm-specific information capitalized into stock prices. Further analyses indicate that firms located in regions of high social trust tend to have a smaller stock price crash risk and are less likely to engage in opportunistic behaviors than those in low-trust regions. Moreover, the positive role (...)
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  • Does culture affect economic outcomes?L. Guiso, P. Sapienza & L. Zingales - 2006 - Journal of Economic Perspectives 20 (2):23–48.
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