-
Journal menu
- General information
- Editorial Board and External Reviewers
- Journal Policies
- Publication Ethics and Malpractice Statement
- Instructions for authors
- Paper reviewing
- Article processing charge
- Feedback from stakeholders
- Journal’s Open Access statement
- Order hard copies of the journal
- 50 most cited papers in the journal
A STUDY ON TAIWANESE CORPORATE SOCIAL RESPONSIBILITY AND OWNERSHIP STRUCTURES
Download This Article
Shihwei Wu, Fengyi Lin 
, Chiaming Wu
Abstract
This study develops several models to examine the relationship between the corporate social responsibility (CSR) and the ownership structure of Taiwanese firms. Our results suggest that firms which are controlled by professional managers, government-owned, or collectively-owned would like to undertake serious efforts to integrate the CSR into various aspects of their companies. Due to Asia firm’s culture, family firms might be more reluctant to put efforts on CSR activities. We also report that there is a positive relationship between (a) the CSR and financial performance and (b) the CSR and earnings quality. This study suggests that the ownership structures are found to have effects on the CSR and the CSR could also decrease the information asymmetry between managers and investors.
Keywords: Corporate Governance, Corporate Social Responsibility, Ownership, Taiwan
How to cite this paper: Wu, S., Lin, F., & Wu, C. (2012). A study on Taiwanese corporate social responsibility and ownership structures. Corporate Ownership & Control, 9(3), 111-122. https://doi.org/10.22495/cocv9i3art9
