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This study aims to investigate the relationship between corporate social contribution measures and investors’ reaction under the effect of corporate governance for firms listed in China, the largest emerging economy in the world. Corporate social contribution is examined from an informative perspective by using a financial indicator – social contribution value per share (SCVPS) brought up by the Shanghai Stock Exchange in 2008.

Data are obtained from two channels: financial information during 2007-2015 generated from database and social accounting information manually collected from the 2007-2015 annual reports and social reports.

It is predicted that investors’ reaction toward corporate social contribution becomes stronger for companies with higher corporate governance quality.

This paper is one of the first to use Chinese SCVPS data to indicate the informativeness of social contribution toward firm value. It can serve as a valuable reference to both investors and companies in terms of the issue of social contribution.

The study highlights the importance of social contribution on firm value by using an empirical approach in the Chinese market. The study can be used as a reference for many other developing countries in the world.

The findings of this study can provide guidance to investors on how to evaluate a firm’s social performance and encourage companies to improve the transparency of their social reporting, as well as the quality of corporate governance.

Based on the perspectives of social capital, image motivation and motivation affordances, this paper explores the direct and moderation effects of different kinds of motivations (i.e. relationship-based motivation, community-based motivation and individual-based motivation) on users' continuous knowledge contributions in social question and answer (Q&A) communities.

The authors collect the panel data of 10,193 users from a popular social Q&A community in China. Then, a negative binomial regression model is adopted to analyze the collected data.

The paper demonstrates that social learning, peer recognition and knowledge seeking positively affect users' continuous contribution behaviors. However, the results also show that social exposure has the opposite effect. In addition, self-presentation is found to moderate the influence of social factors on users' continuous use behaviors, while the moderation effect of motivation affordances has no significance.

First, this study develops a comprehensive motivation framework that helps gain deeper insights into the underlying mechanism of knowledge contribution in social Q&A communities. Second, this study conducts panel data analysis to capture the impacts of motivations over time, rather than intentions at a fixed time point. Third, the findings can help operators of social Q&A communities to optimize community norms and incentive mechanisms.

Many indicators attempt to measure the social performance of a company from different perspectives. Grounded in stakeholder theory, this paper aims to propose capitalising the economic value distributed annually to society over a period of time, hereafter called a firm’s cumulative contribution to society (CCS). This can be done by including everything that stakeholders value; for example, payments of taxes, remuneration of employees, payments to suppliers and creditors, donations, dividends, research and development expenses and efforts to improve the environment.

First, this paper makes a methodological proposal about how to calculate the CCS and discusses potentials and shortcomings. Then, a set of hypotheses are formulated about the firm characteristics and country attributes that make the most positive contribution to society such as business models, financial performance, a country’s human development, income equality and the extent of its shadow economy. The authors also argue that a company that originally contributes to society will continue to do so because of the structural inertia faced by organisations. The hypotheses were validated with an empirical study conducted with a sample of 9,276 new-born European companies.

The most significant contributors to society are large, profitable companies, which are leveraged but solvent, with high asset turnover and high-profit margins and which are productive and pay high wages. Unfortunately, this win-win situation describes a small percentage of the explained variance, which can explain why social and financial performance sometimes do not go hand-in-hand. The paper identifies features of other types of companies that contribute to society, suggesting criteria for socially responsible investors. Country development favours the cumulative contribution that firms make to society.

Most accounting systems do not collect all the information necessary to calculate a refined version of the indicator such as percentage of purchases from local suppliers, percentage of salaries for executives and disabled employees and percentage of financing from socially responsible financial entities. The authors encourage modification of the accounting systems to include those aspects.

This paper identifies several types of companies that contribute the most to society from a modest set of financial indicators. Socially responsible investors can estimate their contribution to society, devising new investment criteria.

The paper identifies several types of companies that contribute the most to society from a modest set of financial indicators. Socially responsible investors can estimate their contribution to society, devising new investment criteria.

The paper makes two contributions, one methodological and the other empirical. By applying a financial methodology, the authors propose to capitalise the contributions of a company over a period of time. The empirical study identifies both firm and country characteristics that explain CCS.

This paper examines the impact of social comparisons on fundraising and charitable contributions. We present results from a field experiment involving contribution to a public radio station. Some callers are told of the contributions decisions of others, and other callers are given no such information. We find that providing ambitions (high) social comparison information can significantly increase contributions.

Users' knowledge contribution behaviors are critical for online Q&A communities to thrive. Well-organized question threads in online Q&A communities enable users to clearly read existing answers and their evaluations before contributing. Based on the social comparison and peer influence literature, the authors examine peer influence on the informativeness of knowledge contributions in competitive settings. The authors also consider three levels of moderating factors concerning individuals' perception of competitiveness: question level, thread level and contributor level.

The authors collected data from one of the largest online Q&A communities in China. The hypotheses were validated using hierarchical linear models with cross-classified random effects. The generalized propensity score weighting method was employed for the robustness check.

The authors demonstrate the peer influence due to social comparison concerns among knowledge contribution behaviors in the same question thread. If more prior knowledge contributors choose to contribute long answers in the question thread, the subsequent contributions are more informative. This peer influence is stronger for factual questions and questions with higher popularity of answering but weaker in recommendation-type and well-answered questions and for contributors with higher social status.

This research provides a new cue of peer influence on online UGC contributions in competitive settings initiated by social comparison concerns. Additionally, the authors identify three levels of moderating factors (question level, thread level and contributor level) that are specific to online Q&A settings and are related to a contributor's perception of competitiveness, which affect the direct effect of peer influence on knowledge contributions. Rather than focus on motivation and quality evaluation, the authors concentrate on the specific content of online knowledge contributions. Peer influence here is not based on an actual acquaintance or a following relationship but on answering the same question. The authors also illustrate the competitive peer influence in subjective and personalized behaviors in online UGC communities.

This article aims to contribute to the critical accounting literature by reviewing how previous studies have addressed the topic of dialogic accounting (DA), examining the main themes investigated and discussing potential further developments of the DA research agenda.

The present study builds on a systematic literature review of 186 research products indexed on Scopus, Web of Science and Google Scholar that were published between 2004 and 2019 in 55 accounting or non-accounting scientific journals and 14 books.

First, a content analysis of each contribution informs a classification in terms of research design, methodology, geographical setting and sector of analysis. Second, a bibliometric analysis provides several visual representations of the network of research products included in our review using bibliographic coupling, cooccurrence and coauthorship analyses. Third, and most importantly, the main narrative review discusses the development of the research strand on DA from the seminal works that introduced the topic, through the core of critical contributions inspired by the struggle between democracy and agonism, to the most recent contributions, in which new topics emerge and innovative methodologies are applied to the study of DA.

The main contribution of this manuscript is twofold. In addition to providing a systematic, bibliometric and narrative review of the evolution of nearly two decades of literature on DA, the present study is intended to collect ideas for further research and to discuss how the advent of new technologies and the peculiarities of various institutional contexts can shape the future research agenda on this critical form of accounting.

Members' knowledge contribution behavior has positive significance for maintaining the activity of the knowledge community, as well as for improving knowledge interaction efficiency and member viscosity. With the development of the mobile Internet, knowledge communities based on social platforms have become more convenient and popular. This study aims to explore what and how factors influence members' knowledge contribution behavior in social knowledge communities from the perspective of social distance.

Based on the theory of reciprocity and on the theory of self-efficacy, hypotheses and research models are proposed. In the empirical study, WeChat learning group is selected as the research case. The empirical investigation (N = 244) collects research data through questionnaires.

I-intention and we-intention both have positive influence on members' knowledge contribution behavior. Knowledge self-efficacy positively moderates the influence of we-intention and affects knowledge contribution behavior. In addition, I-intention is positively affected by expected knowledge benefit, expected emotional benefit and expected image benefit, while costs have no effect. We-intention is positively influenced by affective commitment, continuance commitment and normative commitment in relationship strength, as well as affiliation to the contributing climate.

This paper aims to discuss I-intention, we-intention, and their roles in members' knowledge contribution behavior. It is a beneficial development for existing research to combine the characteristics of new style communities with systematical analysis of knowledge contribution behavior. Findings may provide enlightenment to the social knowledge community on diversity development and differentiated marketing strategies.

The aim of this study is to provide a theoretical extension to the private‐collective model of information sharing along with an empirical test with users of a social bookmarking website.

The paper includes a survey of 112 users of an actual bookmarking site recruited through an online research panel firm. The survey consisted of scales adapted from the literature as well as scales developed by the authors.

The results indicate that contributions to a social bookmarking site are a combination of intentional and unintentional contributions. A significant predictor of intentional public contributions of bookmarks is an egoistic motivation to see one as competent by contributing valuable information. However, there is also a significant but negative relationship between altruism and public contribution whereby users concerned with the needs of others limit their public contributions.

The sample consists of users of a particular social bookmarking site (Yahoo!'s MyWeb). Therefore, the results may not be generalizable to other social bookmarking websites, different types of social networks, or other contexts lacking the public/private option for contributions. Second, since the data comes from a cross‐sectional survey, as opposed to a longitudinal study, the causal relations posited in the model and substantiated with the statistical analyses can only be inferred based on the authors’ theoretical development. Third, although the size of the sample (112 respondents) is appropriate for PLS analysis it may have been insufficient to detect other significant relationships.

Administrators of social bookmarking sites should incorporate incentive and feedback mechanisms to inform contributors whether they contributions have been used (for example, with times viewed) and/or deemed useful (with numeric or qualitative ratings).

The results suggest that both selfish motivations associated with the need to feel competent (egoism), as well as selfless concerns for the needs of other users (altruism) drive intentional contributions to the public repository in social bookmarking systems. These two counterbalancing forces indicate that a mix of egoism and altruism is crucial for the long‐term sustainability of social web sites based on information sharing.

This study provides theoretical explanations and empirical evidence of egoism and altruism as significant explanations for cooperation in private‐collective models, such as the ones represented by social bookmarking systems.

Given the complexity of inclusive business (IB) to combine social contribution and business sustainability, companies make strategic choices. One multinational corporation (MNC) avoided interconnections with villagers and used only market-based relations with stimulants and incentives in the market. Another one delegated management completely to local partners, succeeding in stimulating the poor’s self-initiated economic activities. MNCs seem to have difficulties in handling institutional interconnections. In such cases, market-based relations or delegating management to the local partners were found to be highly effective for covering missing capabilities. One foreign NGO, despite its well-developed institutional interconnections with the locals, is struggling to develop markets for its social enterprises. In contrast, one local trust successfully cooperated with many local partners, appealing to local institutions (values and beliefs). Also, poor farmers felt the social contributions of two local companies by being incorporated into the companies’ supply chains backed by their corporate social responsibility (CSR) orientations and activities. Hence, both foreign and domestic organizations seem to succeed in IB by embedding their projects to their original institutions and developing diverse mechanisms to compensate for missing capabilities. One exception is a local company which successfully coordinated MNCs’ CSR activities, local communities, and governments. However, its success is owing to governmental regulation for CSR contribution. In general, though restricted by institutional backgrounds and business orientations, each case tried to create a fit between business models and its contingencies, achieve scale (at the level of communities, nations, or the global market) and business sustainability, and generate socioeconomic effects.

This article analyzes the impact of social insurance on firm performance by obtaining evidence from Vietnamese small- and medium-sized enterprises.

The method employed in the research is the generalized method of moments for testing hypotheses of data collected from the General Statistics Office of Vietnam.

The results show that social insurance contributions can enhance firm performance in three dimensions: return on equity (ROE), labor productivity and total factor productivity (TFP). In addition, financial leverage, firm size, the average wage of workers and fixed assets have an impact on the social insurance costs of these companies.

This article provides a novel explanation of the contribution of social insurance to firm performance. In particular, social insurance contribution not only increases labor productivity but also boosts the growth of the TFP of companies. In addition, the article points out that taking care of the benefits of employees is a valuable investment of companies. These are the unique contributions of the paper to the literature on the economic impact of social insurance.