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  1. Religion, the Nature of Ultimate Owner, and Corporate Philanthropic Giving: Evidence From China.Xingqiang Du, Wei Jian, Yingjie Du, Wentao Feng & Quan Zeng - 2014 - Journal of Business Ethics 123 (2):1-22.
    Using a sample of Chinese listed firms for the period of 2004–2010, this study examines the impact of religion on corporate philanthropic giving. Based on hand-collected data of religion and corporate philanthropic giving, we provide strong and robust evidence that religion is significantly positively associated with Chinese listed firms’ philanthropic giving. This finding is consistent with the view that religiosity has remarkable effects on individual thinking and behavior, and can serve as social norms to influence corporate philanthropy. Moreover, religion and (...)
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  2. Corporate Environmental Responsibility in Polluting Industries: Does Religion Matter?Xingqiang Du, Wei Jian, Quan Zeng & Yingjie Du - 2014 - Journal of Business Ethics 124 (3):1-23.
    Using a sample of Chinese listed firms in polluting industries for the period of 2008–2010, we empirically investigate whether and how Buddhism, China’s most influential religion, affects corporate environmental responsibility (CER). In this study, we measure Buddhist variables as the number of Buddhist monasteries within a certain radius around Chinese listed firms’ registered addresses. In addition, we hand-collect corporate environmental disclosure scores based on the Global Reporting Initiative (GRI) sustainability reporting guidelines. Using hand-collected Buddhism data and corporate environmental disclosure scores, (...)
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  3.  31
    Do Lenders Applaud Corporate Environmental Performance? Evidence From Chinese Private-Owned Firms.Xingqiang Du, Jianying Weng, Quan Zeng, Yingying Chang & Hongmei Pei - 2017 - Journal of Business Ethics 143 (1):179-207.
    This study extends previous literature on the association between corporate social responsibility and corporate financial behavior by investigating the influence of corporate environmental performance on the cost of debt. Using a sample of Chinese private-owned firms, we document strong and consistent evidence to show that corporate environmental performance is significantly negatively associated with the interest rate on debt—the proxy for the cost of debt. The findings suggest that lenders applaud better environmental performance. Moreover, internal control attenuates the negative association between (...)
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  4.  28
    Culture, Marketization, and Owner-Manager Agency Costs: A Case of Merchant Guild Culture in China.Xingqiang Du, Jianying Weng, Quan Zeng & Hongmei Pei - 2017 - Journal of Business Ethics 143 (2):353-386.
    This study explores cultural influence on corporate behavior employing the case of merchant guild culture in China and further the moderating role of Marketization. Using hand-collected data on merchant guild culture, we find that merchant guild culture is significantly negatively associated with owner-manager agency costs, suggesting that merchant guild culture in ancient China still has its continuous and remarkable effects on managerial behavior in contemporary corporations. This finding also implies that merchant guild culture motivates managers to upgrade the efficiency of (...)
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    Do Auditors Applaud Corporate Environmental Performance? Evidence From China.Xingqiang Du, Wei Jian, Quan Zeng & Yingying Chang - 2018 - Journal of Business Ethics 151 (4):1049-1080.
    This study examines the influence of corporate environmental performance on the propensity that auditors issue modified audit opinions and further investigates the moderating effects of internal control and greenwashing. Using a sample of Chinese listed firms, our findings reveal that corporate environmental performance is significantly negatively associated with modified audit opinions, suggesting that auditors applaud environmentally friendly firms. Moreover, internal control reinforces the negative association between corporate environmental performance and modified audit opinions, but greenwashing attenuates the negative effect of corporate (...)
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