|
|
|
| A Study of the Effects of Peers’ Corporate Social Irresponsibility on the Focal Firm |
| LIN Xiaozhen，DENG Xinming |
| Wuhan University, Wuhan, China |
|
|
|
|
Abstract Based on institutional theory and organizational behavior theory, this study takes listed commercial banks in China from 2010 to 2019 as samples to research the direct and indirect effects of peers’ CSIR on the focal firm’s CSIR and CSR. The results show that peers’ CSIR can either directly or indirectly increase the focal firm’s CSIR. Secondly, for the samples that didn’t meet the expected performance, peers’ CSIR positively affects the focal firm’s CSR through the performance gap. Lastly, political connections strengthen the direct effect of peers’ CSIR on the focal firm’s CSIR and weaken the indirect effect of peers’ CSIR on the focal firm’s CSR.
|
|
Received: 23 March 2022
|
|
|
|
|
|
|
