%A XU Shi-wei, CHEN De-mian, QIAO Ming-zhe %T Seller's Corporate Social Responsibility and Buyer's Corporate Value: Buyer's Corporate Social Responsibility as a Mediator %0 Journal Article %D 2018 %J Journal of Guizhou University of Finance and Economics %R %P 38-45 %V 36 %N 02 %U {https://gcxb.gufe.edu.cn/CN/abstract/article_9059.shtml} %8 2018-03-15 %X Linking both sides of the M&A event, setting up main variables such as CSR, corporation value, having empirical tests to check the relationships such as between seller's CSR before M&A and buyer's CSR after M&A, between buyer's CSR after M&A and its corporation value, between seller's CSR before M&A and buyer's Corporation Value after M&A, results show that the relationships between everyone of the 3 pairs above-mentioned are significant positive correlation, furthermore, also find that in the relationship between seller's CSR before M&A and buyer's Corporation Value after M&A, buyer's CSR after M&A palys a mediation role.