中文4490字本科毕业论文〔设计〕外文翻译外文题目CorporateSocialResponsibility,OwnershipStructure,andPoliticalInterference:EvidencefromChina外文出处?JournalofBusinessEthics?2021〔96〕：P631-645外文作者Wen激ngLiRanZhang原文：CorporateSocialResponsibility,OwnershipStructure,andPoliticalInterference:EvidencefromChinaIntroductionInrecentyears,therehasbeengrowingawarenessoftheroleofcorporationsinsocietyinaninternationalsetting.Amongtheunresolvedissuesthatdeserveattention,Aguileraetal.(2007,p.837)postulatethatanimportantquestionincorporatesocialresponsibility(CSR)requiringfurtherattentionis‘‘whatcatalyzesorganizationstoengageinincreasinglyrobustCSRinitiatives.’’Priorresearchstudies(ChappleandMoon,2005;Deniz-DenizandGarcia-Falcon,2002;GravesandWaddock,1994;JohnsonandGreening,1999;MullerandKolk,2021;Roberts,1992;StanwickandStanwick,1998;ZuandSong,2021)documentalinkamongCSRandfirmsize,profitability,corporategovernance,leverage,employees,industry,andenvironmentalpressures,e.g.,shareholderdemands,regulation,ormediapressure.Amongthosestudies,GravesandWaddock(1994)andJohnsonandGreening(1999)documentarelationshipbetweenfirmownershipstructureandCSR.Keim(1978),Ullmann(1985),andRoberts(1992)alldocumentapositiverelationshipbetweendispersedcorporateownershipandCSRdisclosureinthecontextofdevelopedcountries.Giventhedifferenceinpeople’sethicalreasoninganddecisionsbetweendevelopedandemergingcountries(GeandThomas,2007;LamandShi,2021;Whitcombetal.,1998),doesownershipstructurealsoaffectCSRinemergingmarketssuchasChina?DothefactorsthathavebeenpreviouslydocumentedtodriveCSRinAnglo-Americancountries(theUSAandtheUK)alsodetermineCSRinemergingmarkets?Inordertoanswerthosequestions,ourstudyfocusesonexamininghowafirm’sownershipstructureandpoliticalinterferenceaffectCSRinthelargestemergingmarket,namely,China.UsingShanghaiNationalAccountingInstitute’s(SNAI)Chinesefirms’socialresponsibilityranking,weshowthatfornon-state-ownedfirms,corporateownershipdispersionispositivelyassociatedtoCSR.However,forstate-ownedfirms,thisrelationisreversed.WeattributethereversedrelationshiptopoliticalinterferencesandfurthertestthishypothesisbydemonstratingthatregionaleconomicdevelopmentisnegativelyrelatedtoCSRforstate-ownedfirmsduetodecreasedpoliticalinterferenceinmoredevelopedareas.Theresultsalsorevealthatfirm’ssize,profitability,employeepower,leverage,andgrowthopportunityaffectCSRsinChina.Thisstudycontributestotheliteratureinseveralways.First,thisstudydirectlyexaminedtherelationshipbetweenownershipstructureandCSRinemergingmarkets,andourresultsdepictthatitisimportanttoconsiderownershiptypeinassessingCSRinemergingmarketwherestateownershipisstillprevalent,suchasinChina.Second,thehighextentofretainedgovernmentownershipinChinaallowsustoinvestigatethelinkbetweenCSRandownershiptypeusingauniquedatasetprovidedbySNAIChinesefirms’socialresponsibilityranking.OurfindingsontherelationshipbetweenfirmownershiptypeandCSRhaveimplicationsinothercountrieswherestate-ownershipisstillprevalent,suchasSingapore,Malaysia,Austria,andFinland(Claessensetal.,2000;FaccioandLang,2002).Third,weprovideevidenceofassociationsbetweenCSRandfirm’ssize,profitability,corporategovernance,environmentalpressures,andleverage.Thesefindingsareconsistentwiththoseofpriorresearch,whicharemostlydocumentedinthedeveloped-countrycontext,suggestingthatCSRactivitiesarelarge...