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Keywords: Informal institution
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Journal Articles
Journal of Accounting Literature 1–38.
Published: 28 April 2026
...-owned enterprises and firms with longer listing histories. Originality/value Our findings highlight the role of informal institutions in shaping CSR motivations in China. By conceptualizing cultural tightness as a norm-enforcement differential, we provide new evidence on how informal norms...
Journal Articles
Journal of Accounting Literature 1–28.
Published: 09 September 2025
... Informal institution Time-honored brand culture Green transition Transition economy © Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only 03 03 2025 06 06 2025 12 06 2025 Figure 1 Distribution of China Time-Honored Brands. Source(s...

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