A Study on the Current Situation of Chinese Corporate Social Responsibility-An empirical analysis based on the owners’ view

DOI

10.2991/iccesd-19.2019.56How to use a DOI?

Keywords

Property of ownership; Corporate social responsibility; Welfare donation; Tax avoidance

Abstract

This paper selects share listed companies from Shenzhen and Shanghai Stock Exchanges as research samples, through linear regression model by SPSS, to analyze the impact of differentiation in ownership on corporate social responsibility from two aspects: welfare donation and tax avoidance motivation. From research, this paper finds out that compared with the state-owned corporate, the private corporation has a higher welfare donation, and tax avoidance effect is also more significant.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Huanping Zhang
AU  - Bardai Barjoyai
AU  - Low Janaka
PY  - 2019/07
DA  - 2019/07
TI  - A Study on the Current Situation of Chinese Corporate Social Responsibility-An empirical analysis based on the owners’ view
BT  - Proceedings of the 2019 International Conference on Contemporary Education and Society Development (ICCESD 2019)
PB  - Atlantis Press
SP  - 224
EP  - 228
SN  - 2352-5398
UR  - https://doi.org/10.2991/iccesd-19.2019.56
DO  - 10.2991/iccesd-19.2019.56
ID  - Zhang2019/07
ER  -