Full metadata record
| DC Field | Value | Language |
|---|---|---|
| dc.contributor | School of Accounting and Finance | en_US |
| dc.contributor.advisor | Tsang, Albert (AF) | en_US |
| dc.creator | Li, Lei | - |
| dc.identifier.uri | https://theses.lib.polyu.edu.hk/handle/200/13225 | - |
| dc.language | English | en_US |
| dc.publisher | Hong Kong Polytechnic University | en_US |
| dc.rights | All rights reserved | en_US |
| dc.title | Cross-listing, host country institutions, and firms’ CSR performance | en_US |
| dcterms.abstract | In this paper, we examine whether and how the CSR performance of U.S. firms is impacted by the institutional characteristics of host countries following the cross-listing of their securities in foreign countries (i.e., cross-listing host countries). Employing a difference-in-differences analysis, we find that U.S. firms cross-listed in foreign countries tend to exhibit improved CSR performance compared with their U.S. non-cross-listed counterparts. Through the use of cross-sectional analyses, we find that the CSR performance of U.S. firms cross-listed in foreign countries varies positively with the host countries’ level of CSR awareness and stakeholder embeddedness. Further analysis suggests that if the cross-listed firms have a greater level of foreign revenue, the relationship between country-level institutions and the CSR performance of U.S. firms cross-listed in foreign countries, is stronger. This is also the case for firms with a higher level of customer awareness. Overall, the findings of this study lend support to the stakeholder learning hypothesis. | en_US |
| dcterms.extent | v, 41 pages : color illustrations | en_US |
| dcterms.isPartOf | PolyU Electronic Theses | en_US |
| dcterms.issued | 2022 | en_US |
| dcterms.educationalLevel | M.Phil. | en_US |
| dcterms.educationalLevel | All Master | en_US |
| dcterms.LCSH | Social responsibility of business | en_US |
| dcterms.LCSH | Industrial management -- Environmental aspects | en_US |
| dcterms.LCSH | International business enterprises -- Environmental aspects | en_US |
| dcterms.LCSH | Securities -- Listing | en_US |
| dcterms.LCSH | Hong Kong Polytechnic University -- Dissertations | en_US |
| dcterms.accessRights | open access | en_US |
Copyright Undertaking
As a bona fide Library user, I declare that:
- I will abide by the rules and legal ordinances governing copyright regarding the use of the Database.
- I will use the Database for the purpose of my research or private study only and not for circulation or further reproduction or any other purpose.
- I agree to indemnify and hold the University harmless from and against any loss, damage, cost, liability or expenses arising from copyright infringement or unauthorized usage.
By downloading any item(s) listed above, you acknowledge that you have read and understood the copyright undertaking as stated above, and agree to be bound by all of its terms.
Please use this identifier to cite or link to this item:
https://theses.lib.polyu.edu.hk/handle/200/13225