This study examines whether the chief executive officer’s poverty experience has an impact on firms’ corporate social responsibility. We find that firms’ CSR performance increases with CEOs’ poverty experience; specifically, firms with CEOs who experienced early-life poverty are associated with more socially responsible activities and fewer socially irresponsible activities, such as on-the-job consumption, and are more associated with key stakeholder-related rather than community-related CSR. We further find that the positive relationship between the CEO’s poverty experience and CSR strengthens for well-educated (...) or powerful CEOs. Our evidence is consistent with our conjecture that CEOs who experienced early-life poverty have stronger compassion and prosocial psychology. Consequently, these CEOs are more willing to make long-term investments in socially beneficial activities, leading to better CSR performance, which further confirms the altruistic motivation of CSR. (shrink)

Researchers have long been interested in how owners affect firms’ corporate social responsibility (CSR) performance. However, owners face diverging ethical preferences between funding and potentially benefiting from their firms’ CSR performance. To better understand owners’ influence on firms’ CSR performance, we focus on ultimate controlling owners with the highest control rights over their firms. We theorize that ultimate controlling owners with more control rights have stronger motivations and greater decision-making power to promote firms’ CSR performance to demonstrate that they are (...) responsible owners and gain legitimacy and goodwill from their stakeholders. Moreover, we explore how this positive relationship is strengthened when ultimate controlling owners and their firms share similar corporate names and receive increased financial analyst coverage, as these conditions increase the likelihood of gaining legitimacy and goodwill through their firms’ improved CSR performance. We test our theory using a sample of 852 publicly listed Chinese firms from 2008 to 2017. Our findings support our theoretical predictions and contribute to a more nuanced understanding of how differences in ownership structure and owner type associated with ultimate controlling owners shape their motives and power to affect CSR performance in their firms. (shrink)

本书分上、下两编,上编对各种语言形式语词、句子、篇章与各种思维形式概念、判断、推理、论证作系统地对比研究;下编并对几门语言逻辑分支问题逻辑、模态逻辑、时态逻辑进行比较系统的介绍。.

Guilin rural homestays are an important support for rural tourism destinations, serving not only as accommodation but also as a representative of the local culture of the town. To improve satisfaction with rural homestays among tourists, enhance destination attractiveness, and better meet tourist demands for accommodation conditions, this study combines literature and network text analysis to construct an evaluation index system for Guilin rural homestay tourist satisfaction. The data collected by a questionnaire survey based on importance–performance analysis are analyzed. The (...) results show that actual tourist satisfaction with the experience in the 21 indexes is lower than the pre-consumption expectation, due to the imperfect facilities, lack of special service development, relative optimization of basic road construction, and the need for improvement in the internal and external environment, among other factors. Through the improvement of the above factors, the satisfaction of tourists to the rural homestay can be improved. (shrink)