Moderating role of marketization process in the analyst tracking and corporate social responsibility
School of Business, Macau University of Science and Technology, Taipa, China
School of Business, Xi’an Polytechnic University, Xi’an, China
ABSTRACT: Over the past few years, corporate social responsibility has been one of the hot topics in the field of accounting or finance. According to the analyzed data of publicly traded companies from 2010 to 2019, we established a multiple linear model to empirically test the impact of analyst tracking on fulfillment of corporate social responsibility. And also, we discuss the moderating effect of marketization process on the relationship between ...
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