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Corporate social responsibility and related party transactions: what is the role of ownership

Phung Anh Thu & Doan Thi Cam Thu

International Journal of Business and Emerging Markets2025https://doi.org/10.1504/ijbem.2026.150245article
AJG 1
Weight
0.50

What the paper says

In developing markets, conduct research to assess the effect of corporate social responsibility (CSR) disclosure on related party transactions (RPTs) with moderate foreign and domestic ownership. We use a regression analysis method that fits the panel data and a moderated estimate of the ownership ratio. The research results suggest that CSR disclosure positively impacts RPTs, domestic ownership plays a moderately positive role in the relationship between CSR disclosure and RPTs, and foreign ownership has the opposite effect. Research results have implications for listed companies, investors, and regulators in increasing the transparency of information of listed companies.

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https://doi.org/https://doi.org/10.1504/ijbem.2026.150245

Or copy a formatted citation

@article{phung2025,
  title        = {{Corporate social responsibility and related party transactions: what is the role of ownership}},
  author       = {Phung Anh Thu & Doan Thi Cam Thu},
  journal      = {International Journal of Business and Emerging Markets},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1504/ijbem.2026.150245},
}

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Corporate social responsibility and related party transactions: what is the role of ownership

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.