Author(s)

Jingyi Zhou ¹, Wei Liu ²

Affiliation(s)

¹ School of Accounting, Guangdong University of Finance, Guangzhou, China
² School of Business, Hunan University of Science and Technology, Xiangtan, China

Corresponding Author

Wei Liu

ABSTRACT

According to upper echelon theory, mangers' personal characteristics and background affect corporate decisions and financial performance. Foreign experience is an important part of educational experiences and personal characteristics for managers in emerging economies. Imprinting theory predicts that managerial foreign experience exerts an impact on corporate social responsibility (CSR). Using a sample of Chinese A share listed firms from 2010 to 2019, we find that managerial foreign experience is positively associated with CSR performance. Our results are robust to addressing potential endogeneity and a set of sensitivity tests. The findings provide theorical and practical implications for stakeholders.

KEYWORDS

Managerial Foreign Experience; CSR Performance; Emerging Economy

CITE THIS PAPER

Jingyi Zhou, Wei Liu, Managerial Foreign Experience and Corporate Social Responsibility Performance. Accounting and Corporate Management (2025) Vol. 7: 90-96. DOI: http://dx.doi.org/10.23977/acccm.2025.070414.

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