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Keywords: CSR performance
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Journal Articles
Navigating labor costs: minimum wage policies and corporate social responsibility performance
Available to Purchase
Journal:
Journal of Accounting Literature
Journal of Accounting Literature 1–25.
Published: 18 November 2025
...Yukun Pan; Weiqiang Tan; Daifei Yao; Rui Zhao Purpose This study investigates how firms adjust their resource base in response to rising labor costs and whether these adjustments influence corporate social responsibility (CSR) performance. Design/methodology/approach Using a sample of Chinese...
