Research on the Relationship Between Corporate Participation in Targeted Poverty Alleviation and the Tone of CSR Reports Based on Big Data Analysis

Ziyang Li, Mengwei Zhang, Yingyue Zhang and Siwei Zhou

Chapter 65 in Internet Finance and Digital Economy:Advances in Digital Economy and Data Analysis Technology, 2023, pp 873-882 from World Scientific Publishing Co. Pte. Ltd.

Abstract: Big data mining and analytics can be used to uncover hidden patterns and correlations in business, servecing as the optimal tool to interpret the behavior of companies in specific environments. Based on the large amount of data obtained from various sources, this paper examines the relationship between corporate participation in targeted poverty alleviation (TPA) and the tone of CSR reports. Python software is used for data collection, text analysis, and word frequency statistics. Results show that the tone of CSR reports is negatively related to firms’ participation in targeted poverty alleviation. This relationship is weaker in companies where executives have early poverty experience. Our findings shed light on how firms react to the adverse effects of poor TPA performance by manipulating intonation.

Keywords: Internet Economy; Online Finance; Financial Engineering; Big Data; Blockchain; Supply Chain; E-commerce (search for similar items in EconPapers)
JEL-codes: G2 O33 (search for similar items in EconPapers)
Date: 2023
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