caa a22 4500 605486212 CHVBK 20210128100444.0 cr unu---uuuuu 210128e20150601xx s 000 0 eng 10.1007/s10551-014-2163-2 doi (NATIONALLICENCE)springer-10.1007/s10551-014-2163-2 Du Xingqiang Center for Accounting Studies and Accounting Department, School of Management, Xiamen University, No. 422, Siming South Road, 361005, Xiamen, Fujian, China aut Is Corporate Philanthropy Used as Environmental Misconduct Dressing? Evidence from Chinese Family-Owned Firms [Elektronische Daten] [Xingqiang Du] In this study, I examine the hidden connection between corporate philanthropic giving and corporate environmental misconduct. Using survey data from Chinese family-owned firms, I provide strong and consistent evidence to show that corporate environmental misconduct is significantly positively associated with corporate philanthropic giving, suggesting that some Chinese family-owned firms act philanthropically to divert public attention from their environmentally unfriendly behavior. Moreover, the positive association between corporate environmental misconduct and corporate philanthropic giving is less pronounced for politically connected family-owned firms than for their counterparts. The above results are robust to various sensitivity tests. My findings suggest that environmental misconduct dressing may be an additional motivation for corporate philanthropic giving and that different dimensions of corporate social responsibility may be inherently inconsistent in the given institutional setting. Springer Science+Business Media Dordrecht, 2014 Corporate philanthropic giving nationallicence Environmental misconduct nationallicence Political connections nationallicence Family-owned firms nationallicence Corporate social responsibility (CSR) nationallicence China nationallicence Journal of Business Ethics Springer Netherlands 129/2(2015-06-01), 341-361 0167-4544 129:2<341 2015 129 10551 https://doi.org/10.1007/s10551-014-2163-2 text/html Onlinezugriff via DOI BK010053 XK010053 XK010000 Metadata rights reserved Springer special CC-BY-NC licence nationallicence 1 research-article jats NATIONALLICENCE NATIONALLICENCE NL-springer NATIONALLICENCE 856 40 https://doi.org/10.1007/s10551-014-2163-2 text/html Onlinezugriff via DOI NATIONALLICENCE 100 1- Du Xingqiang Center for Accounting Studies and Accounting Department, School of Management, Xiamen University, No. 422, Siming South Road, 361005, Xiamen, Fujian, China aut NATIONALLICENCE 773 0- Journal of Business Ethics Springer Netherlands 129/2(2015-06-01), 341-361 0167-4544 129:2<341 2015 129 10551