Abstract

Under the current pattern of poverty alleviation and development, enterprises are regarded as an important subject for precise poverty alleviation and development, further the state has successively issued a series of documents to encourage and strengthen the enterprises’ participation in poverty alleviation and development. By selecting relevant financial data of private listed companies in Shanghai and Shenzhen A-shares in China from 2016 to 2019, the study finds that corporate violations and participation in the precise poverty alleviation are significant and positively related. Further, this paper explores on the motives of private listed companies in precise poverty alleviation behaviors, and discuss the intrinsic link between irregularities and their behaviors, to enhance and deepen the understanding about precise poverty alleviation behaviors of the private listed companies.

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