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  1.  30
    CEO Ability and Corporate Social Responsibility.Yuan Yuan, Gaoliang Tian, Louise Yi Lu & Yangxin Yu - 2019 - Journal of Business Ethics 157 (2):391-411.
    This study examines the impact of chief executive officer ability on firms’ corporate social responsibility performance. We find that firms’ CSR performance increases with CEO ability. Specifically, firms with more able CEOs are associated with more socially responsible activities and fewer socially irresponsible activities, and are associated with more stakeholder CSR rather than third-party CSR. We further find that the positive relation between CEO ability and CSR is weakened for CEO who is also the chair of the board and for (...)
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  2.  14
    Business Strategy and Corporate Social Responsibility.Yuan Yuan, Louise Yi Lu, Gaoliang Tian & Yangxin Yu - 2020 - Journal of Business Ethics 162 (2):359-377.
    This study examines the relation between a firm’s business strategy and its corporate social responsibility performance. Using a comprehensive measure of business strategy based on the Miles and Snow theoretical framework, we find that firms following an innovation-oriented strategy are associated with better CSR performance than those following an efficiency-oriented strategy. Specifically, compared with defenders, prospectors engage in more socially responsible activities, fewer socially irresponsible activities, and perform better in both stakeholder- and third-party-related CSR areas. Taken together, our results suggest (...)
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  3.  14
    Social Capital and Managers’ Use of Corporate Resources.Ziqi Gao, Leye Li & Louise Yi Lu - 2019 - Journal of Business Ethics 168 (3):593-613.
    This study investigates how social capital affects managers’ use of corporate resources. We find that for firms located in U.S. counties with a high level of social capital, corporate cash holdings have higher marginal value, the contribution of capital expenditures to shareholder value is higher, and acquirers experience higher announcement-period abnormal stock returns. We further find that social capital decreases both over- and under-investment, and thus improves ex post corporate investment efficiency. Our evidence suggests that in communities with a high (...)
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  4.  17
    Local Social Environment, Firm Tax Policy, and Firm Characteristics.Ziqi Gao, Louise Yi Lu & Yangxin Yu - 2019 - Journal of Business Ethics 158 (2):487-506.
    This study examines the conditions under which local social environments are likely to influence corporate tax behavior. Using a social capital index at the county level, we find that on average, social capital reduces firms’ aggressive tax avoidance behavior. The impact of social capital on corporate tax avoidance is weaker when managers are under excessive pressure to meet earnings targets, during the periods of financial constraints, and when managers are incentivized to undertake risk. We further find that corporate tax avoidance (...)
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