How to cite this paper
Hassan, N. (2021). Corporate social responsibility disclosure and financial information environment.Accounting, 7(1), 41-648.
Refrences
Aerts, W., Cormier, D., Magnan, M. (2008). Corporate environmental disclosure, financial markets and the media: an international perspective. Ecological Economics, 64(3), 643-659.
Al-Tuwaijri, S., Christensen, T., Hughes, K. (2004). The relations among environmental disclosure, environmental performance and economic performance: a simultaneous equations approach. Accounting, Organizations and Society, 29(5-6), 447-471.
Baik, B., Brockman, P. A., Farber, D. B., Lee, S. (2018). Managerial ability and the quality of firms’ information environment. Journal of Accounting, Auditing & Finance, 33(4), 506–527.
Bebbington, J., Larrinaga, C., Moneva, J.M. (2008). Corporate social reporting and reputation risk management. Accounting, Auditing and Accountability Journal, 21, 337–361.
Bhandari, A. & Kohlbeck, M. J. (2016). Impact of Corporate Social Responsibility Activity on Analysts’ Behavior, Working paper, Florida Atlantic University.
Brooks, L. (2013). Is corporate social responsibility priced? Evidence from audit pricing, SSRN Electronic Journal, 10.2139/ssrn.2200220.
Bushman, R., Chen, Q., Engel, E., & Smith, A. (2004). Financial accounting information, organizational complexity and corporate governance systems. Journal of Accounting and Economics, 37, 167-201.
Chen, L., Srinidhi, B., Tsang, A., & Yu, W. (2012), Corporate social responsibility, audit fees, and audit opinions, SSRN Elibrary.
Chen, L., Srinidhi, B., Tsang, A., & Yu, W. (2016). Audited financial reporting and voluntary disclosure of corporate social responsibility (CSR) reports. Journal of Management Accounting Research, 28(2), 53–76.
Chengyong, X., Qian, W., Taco, V., & Dirk, D. (2018), When does corporate sustainability performance pay off? The impact of country-level sustainability performance. Ecological Economics, 146, 325-333.
Chih, H. L., Shen, C.H., & Kang, F.C. (2008). Corporate social responsibility, investor protection, and earnings management: Some international evidence. Journal of Business Ethics, 79, 179–198.
Clarkson, P. M., Fang, X. H., Li, Y., & Richardson, G. (2013), The relevance of environmental disclosures for investors and other stakeholder groups: Are such disclosures incrementally informative? Journal of Accounting and Public Policy, 32(5), 410-431.
Clarkson, P., Richardson, G., & Vasvari, F. (2011), Does it really pay to be green? Determinants and consequences of proactive environmental strategies. Journal of Accounting and Public Policy, 30(2), 122-144.
Cormier, D., Gordon, I. M., & Magnan, M. (2014), do markets and stakeholders care about ethical opportunism? The case of corporate social responsibility disclosure, http://www.cifo.uqam.ca/publications/pdf/2014-04.pdf.
Cormier, D. & Magnan, M. (2014). The impact of social responsibility disclosure and governance on financial analysts’ information environment. Corporate Governance, 14(4), 467-484.
Cormier, D. & Magnan, M. (2015), the economic relevance of disclosure and its impact on corporate legitimacy: an empirical investigation. Business Strategy and the Environment, 24, 431-450.
Dhaliwal, D. S., Li, O. Z., Tsang, A., & Yang, Y. G.(2011). Voluntary nonfinancial disclosure and the cost of equity capital: The initiation of corporate social responsibility reporting. The Accounting Review, 86(1), 59–100.
Dhaliwal, D. S., Radhakrishnan, S., Tsang, A., & Yang, Y. G. (2012), Nonfinancial disclosure and analyst forecast accuracy: International evidence on corporate social responsibility disclosure. The Accounting Review, 87(3), 723–759.
Dong, H., Lin, C., & Zhan, X. (2015). Do Analysts matter for corporate social responsibility? Evidence from Natural Experiments, working paper, University of Iowa.
Gavana, G., Gottardo, P., & ID Moisello, A. M. (2017). Earnings Management and CSR Disclosure. Family vs. Non-Family Firms, Sustainability, 9, doi:10.3390/su9122327.
Gitahi J., Nasieku T., & Memba, F. (2018). Corporate social responsibility disclosure and the value relevance of annual reports for listed banks in Kenya. European Scientific Journal, 14(4), 329- 349.
Hay, D. & Jeter, D. (2011), The pricing of industry specialization by auditors in New Zealand. Accounting and Business Research, 41(2), 171–195.
Hassan, N.T. (2010). corporate social responsibility disclosure: an examination of framework of determinants and consequences, unpublished PHD thesis, Durham University, United Kingdom.
Ioannou, I., & Serafeim, G. (2010), The impact of corporate social responsibility on investment recommendations. Academy of Management, 1, 1-6.
Ioannou, I., & Serafeim, G. (2015), The impact of corporate social responsibility on investment recommendations: Analysts’ perceptions and shifting institutional logics. Strategic Management Journal, 36(7), 1053–1081. http://doi.org/10.1002/smj.2268.
Jiao, J. & Nam, C. (2017). Corporate social responsibility disclosure and analyst forecast. Advances in Engineering Research, 141, 375 – 394.
Jo, H. & Harjoto, M. (2014), Analyst coverage, corporate social responsibility, and firm risk. Business Ethics: A European Review, 23, 272-292.
Khaveh, A., Nikhashemi, S. R., Yousefi, A., Haque, A. (2012), Voluntary sustainability disclosure, revenue and shareholders wealth - A perspective from Singaporean companies. Business Management Dynamics, 1(9), 6-12.
Kim, Y., Li, H.D., & Li, S.Q. (2014). Corporate social responsibility and stock price crash risk. Journal of Bank & Finance, 43, 1–13.
Kim, Y., Park, M. S., Wier, B. (2012). Is earnings quality associated with corporate social responsibility?, The Accounting Review, 87(3), 761–796.
Kim, I. & Venkatachalam, M. (2011). Are sin stocks paying the price for accounting sins?, Journal of Accounting, Auditing & Finance, 26, 415-442.
Labelle, R., Gargouri, R.M., & Francoeur, C. (2010). Ethics, diversity management, and financial reporting quality. Journal of Business Ethics, 93(2), 335 - 353.
Luo, X., Wang, H., Raithel, S., & Zheng, Q.(2014). Corporate social performance, analyst stock recommendations, and firm future returns. Strategic Management Journal, 36(1), 123-136.
Martínez-Ferrero, J., Garcia-Sanchez, I.M., & Cuadrado-Ballesteros, B. (2015). Effect of financial reporting quality on sustainability information disclosure. Corporate Social Responsibility and Environmental Management, 22, 45–64.
McWilliams, A. & Siegel, D. (2000). Corporate social responsibility and financial performance: correlation or misspecification?, Strategic Management Journal, 21(5), 603–609.
Muslu, V., Mutlu, S., Radhakrishnan, S., & Tsang, A. (2019). Corporate social responsibility report narratives and analyst forecast accuracy. Journal of Business Ethics, 154(4), 1119-1142.
Nichols, D. C. & Wieland, M. M. (2009). Do firms’ nonfinancial disclosures enhance the value of analyst services?, working paper, Cornell University, http://ssrn.com/abstract=1463005.
Prior, D., Surroca, J., & Tribó, J. A. (2008). Are socially responsible managers really ethical? Exploring the relationship between earnings management and corporate social responsibility. Corporate Governance: An International Review, 16(3), 160–177.
Pyo, G. & Le, H-Y. (2013). The association between corporate social responsibility activities and earnings quality: evidence from donations and voluntary issuance of CSR reports. Journal of Applied Business Research, 29(3), 945–962.
Sun, W-C., Huang H-W., Dao M., & Young C-S. (2017). Auditor selection and corporate social responsibility. Journal of Business Finance & Accounting, 44, 1241–1275.
Al-Tuwaijri, S., Christensen, T., Hughes, K. (2004). The relations among environmental disclosure, environmental performance and economic performance: a simultaneous equations approach. Accounting, Organizations and Society, 29(5-6), 447-471.
Baik, B., Brockman, P. A., Farber, D. B., Lee, S. (2018). Managerial ability and the quality of firms’ information environment. Journal of Accounting, Auditing & Finance, 33(4), 506–527.
Bebbington, J., Larrinaga, C., Moneva, J.M. (2008). Corporate social reporting and reputation risk management. Accounting, Auditing and Accountability Journal, 21, 337–361.
Bhandari, A. & Kohlbeck, M. J. (2016). Impact of Corporate Social Responsibility Activity on Analysts’ Behavior, Working paper, Florida Atlantic University.
Brooks, L. (2013). Is corporate social responsibility priced? Evidence from audit pricing, SSRN Electronic Journal, 10.2139/ssrn.2200220.
Bushman, R., Chen, Q., Engel, E., & Smith, A. (2004). Financial accounting information, organizational complexity and corporate governance systems. Journal of Accounting and Economics, 37, 167-201.
Chen, L., Srinidhi, B., Tsang, A., & Yu, W. (2012), Corporate social responsibility, audit fees, and audit opinions, SSRN Elibrary.
Chen, L., Srinidhi, B., Tsang, A., & Yu, W. (2016). Audited financial reporting and voluntary disclosure of corporate social responsibility (CSR) reports. Journal of Management Accounting Research, 28(2), 53–76.
Chengyong, X., Qian, W., Taco, V., & Dirk, D. (2018), When does corporate sustainability performance pay off? The impact of country-level sustainability performance. Ecological Economics, 146, 325-333.
Chih, H. L., Shen, C.H., & Kang, F.C. (2008). Corporate social responsibility, investor protection, and earnings management: Some international evidence. Journal of Business Ethics, 79, 179–198.
Clarkson, P. M., Fang, X. H., Li, Y., & Richardson, G. (2013), The relevance of environmental disclosures for investors and other stakeholder groups: Are such disclosures incrementally informative? Journal of Accounting and Public Policy, 32(5), 410-431.
Clarkson, P., Richardson, G., & Vasvari, F. (2011), Does it really pay to be green? Determinants and consequences of proactive environmental strategies. Journal of Accounting and Public Policy, 30(2), 122-144.
Cormier, D., Gordon, I. M., & Magnan, M. (2014), do markets and stakeholders care about ethical opportunism? The case of corporate social responsibility disclosure, http://www.cifo.uqam.ca/publications/pdf/2014-04.pdf.
Cormier, D. & Magnan, M. (2014). The impact of social responsibility disclosure and governance on financial analysts’ information environment. Corporate Governance, 14(4), 467-484.
Cormier, D. & Magnan, M. (2015), the economic relevance of disclosure and its impact on corporate legitimacy: an empirical investigation. Business Strategy and the Environment, 24, 431-450.
Dhaliwal, D. S., Li, O. Z., Tsang, A., & Yang, Y. G.(2011). Voluntary nonfinancial disclosure and the cost of equity capital: The initiation of corporate social responsibility reporting. The Accounting Review, 86(1), 59–100.
Dhaliwal, D. S., Radhakrishnan, S., Tsang, A., & Yang, Y. G. (2012), Nonfinancial disclosure and analyst forecast accuracy: International evidence on corporate social responsibility disclosure. The Accounting Review, 87(3), 723–759.
Dong, H., Lin, C., & Zhan, X. (2015). Do Analysts matter for corporate social responsibility? Evidence from Natural Experiments, working paper, University of Iowa.
Gavana, G., Gottardo, P., & ID Moisello, A. M. (2017). Earnings Management and CSR Disclosure. Family vs. Non-Family Firms, Sustainability, 9, doi:10.3390/su9122327.
Gitahi J., Nasieku T., & Memba, F. (2018). Corporate social responsibility disclosure and the value relevance of annual reports for listed banks in Kenya. European Scientific Journal, 14(4), 329- 349.
Hay, D. & Jeter, D. (2011), The pricing of industry specialization by auditors in New Zealand. Accounting and Business Research, 41(2), 171–195.
Hassan, N.T. (2010). corporate social responsibility disclosure: an examination of framework of determinants and consequences, unpublished PHD thesis, Durham University, United Kingdom.
Ioannou, I., & Serafeim, G. (2010), The impact of corporate social responsibility on investment recommendations. Academy of Management, 1, 1-6.
Ioannou, I., & Serafeim, G. (2015), The impact of corporate social responsibility on investment recommendations: Analysts’ perceptions and shifting institutional logics. Strategic Management Journal, 36(7), 1053–1081. http://doi.org/10.1002/smj.2268.
Jiao, J. & Nam, C. (2017). Corporate social responsibility disclosure and analyst forecast. Advances in Engineering Research, 141, 375 – 394.
Jo, H. & Harjoto, M. (2014), Analyst coverage, corporate social responsibility, and firm risk. Business Ethics: A European Review, 23, 272-292.
Khaveh, A., Nikhashemi, S. R., Yousefi, A., Haque, A. (2012), Voluntary sustainability disclosure, revenue and shareholders wealth - A perspective from Singaporean companies. Business Management Dynamics, 1(9), 6-12.
Kim, Y., Li, H.D., & Li, S.Q. (2014). Corporate social responsibility and stock price crash risk. Journal of Bank & Finance, 43, 1–13.
Kim, Y., Park, M. S., Wier, B. (2012). Is earnings quality associated with corporate social responsibility?, The Accounting Review, 87(3), 761–796.
Kim, I. & Venkatachalam, M. (2011). Are sin stocks paying the price for accounting sins?, Journal of Accounting, Auditing & Finance, 26, 415-442.
Labelle, R., Gargouri, R.M., & Francoeur, C. (2010). Ethics, diversity management, and financial reporting quality. Journal of Business Ethics, 93(2), 335 - 353.
Luo, X., Wang, H., Raithel, S., & Zheng, Q.(2014). Corporate social performance, analyst stock recommendations, and firm future returns. Strategic Management Journal, 36(1), 123-136.
Martínez-Ferrero, J., Garcia-Sanchez, I.M., & Cuadrado-Ballesteros, B. (2015). Effect of financial reporting quality on sustainability information disclosure. Corporate Social Responsibility and Environmental Management, 22, 45–64.
McWilliams, A. & Siegel, D. (2000). Corporate social responsibility and financial performance: correlation or misspecification?, Strategic Management Journal, 21(5), 603–609.
Muslu, V., Mutlu, S., Radhakrishnan, S., & Tsang, A. (2019). Corporate social responsibility report narratives and analyst forecast accuracy. Journal of Business Ethics, 154(4), 1119-1142.
Nichols, D. C. & Wieland, M. M. (2009). Do firms’ nonfinancial disclosures enhance the value of analyst services?, working paper, Cornell University, http://ssrn.com/abstract=1463005.
Prior, D., Surroca, J., & Tribó, J. A. (2008). Are socially responsible managers really ethical? Exploring the relationship between earnings management and corporate social responsibility. Corporate Governance: An International Review, 16(3), 160–177.
Pyo, G. & Le, H-Y. (2013). The association between corporate social responsibility activities and earnings quality: evidence from donations and voluntary issuance of CSR reports. Journal of Applied Business Research, 29(3), 945–962.
Sun, W-C., Huang H-W., Dao M., & Young C-S. (2017). Auditor selection and corporate social responsibility. Journal of Business Finance & Accounting, 44, 1241–1275.