Mandatory Corporate Social Responsibility (CSR) Reporting and Financial Reporting Quality: Evidence from a Quasi-Natural Experiment
This study examines the impact of mandatory Corporate Social Responsibility (CSR) reporting on firms’ financial reporting quality using a quasi-natural experiment in China that mandates a subset of firms to report their CSR activities starting in 2008. We find that mandatory CSR disclosure firms con...
| Authors: | ; ; |
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| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Journals Online & Print: | Drawer...
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| Fernleihe: | Fernleihe für die Fachinformationsdienste |
| Published: |
Springer
2018
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| In: |
Journal of business ethics
Year: 2018, Volume: 152, Issue: 1, Pages: 253-274 |
| Further subjects: | B
M14
B Corporate social responsibility B CSR B Information Asymmetry B Earnings management B M41 B G14 B G38 |
| Online Access: |
Volltext (lizenzpflichtig) |