Skip Nav Destination
Close Modal
Update search
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
All
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
NARROW
Format
Journal
Article Type
Issue Section
Date
Availability
1-12 of 12
Keywords: corporate social responsibility
Close
Follow your search
Access your saved searches in your account
Would you like to receive an alert when new items match your search?
Sort by
Journal Articles
Why is Corporate Virtue in the Eye of The Beholder? The Case of ESG Ratings
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2022) 97 (1): 147–175.
Published: 01 January 2022
... be accessed by clicking the link in Appendix D. 8 2018 2 2021 2022 ESG ratings rating agency disagreement ESG disclosure corporate social responsibility sustainability One of the biggest developments in financial markets in recent years has been the integration...
Includes: Supplementary data
Journal Articles
Corporate Social Responsibility and the Market Reaction to Negative Events: Evidence from Inadvertent and Fraudulent Restatement Announcements
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2021) 96 (2): 81–106.
Published: 01 March 2021
..., not necessarily enhance, firm value. Our findings may, thus, inform researchers, market participants, and regulators. Data Availability: The data used in this study are publicly available from sources indicated in the text. 2021 negative events accounting restatements corporate social responsibility...
Journal Articles
A Dollar for a Tree or a Tree for a Dollar? The Behavioral Effects of Measurement Basis on Managers' CSR Investment Decision
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2019) 94 (5): 117–137.
Published: 01 September 2019
...Bryan K. Church; Wei Jiang; Xi (Jason) Kuang; Adam Vitalis ABSTRACT We experimentally investigate how managers' decisions to invest discretionary resources in the company's corporate social responsibility (CSR) initiatives are affected by whether the investment decision is denominated in financial...
Journal Articles
Investor Sentiment for Corporate Social Performance
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2019) 94 (4): 401–420.
Published: 01 July 2019
...James P. Naughton; Clare Wang; Ira Yeung ABSTRACT We document time-varying investor sentiment for corporate social responsibility (CSR) performance. We show that announcements of CSR activities generate positive abnormal returns during periods when investors place a valuation premium on CSR...
Journal Articles
CEO Materialism and Corporate Social Responsibility
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2019) 94 (1): 101–126.
Published: 01 January 2019
...Robert H. Davidson; Aiyesha Dey; Abbie J. Smith ABSTRACT We study the role of individual CEOs in explaining corporate social responsibility (CSR) scores. We find that CEO fixed effects explain 59 percent of the variation in CSR scores, whereas firm fixed effects explain 23 percent of the variation...
Includes: Supplementary data
Journal Articles
Corporate Sustainability: First Evidence on Materiality
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2016) 91 (6): 1697–1724.
Published: 01 November 2016
... expressed in this paper are those of the author and do not reflect an official position of the SASB. Editor's note: Accepted by T. J. Wong. May 2015 January 2016 2016 sustainability corporate social responsibility investment performance Collectively, the tests...
Journal Articles
Corporate Accountability Reporting and High-Profile Misconduct
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2016) 91 (2): 377–399.
Published: 01 March 2016
... note: Accepted by Mark L. DeFond. May 2014 June 2015 2016 corporate accountability reporting corporate social responsibility misconduct Over the past 25 years, managers around the world have come under increasing scrutiny and pressure to incorporate socially...
Journal Articles
Do Socially Responsible Firms Pay More Taxes?
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2016) 91 (1): 47–68.
Published: 01 January 2016
...Angela K. Davis; David A. Guenther; Linda K. Krull; Brian M. Williams ABSTRACT We investigate the relation between corporate tax payments and corporate social responsibility. Because existing theory and empirical studies find inconsistent evidence on the relation between these constructs, we...
Journal Articles
Reputation Repair After a Serious Restatement
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2014) 89 (4): 1329–1363.
Published: 01 July 2014
...-restatement periods. These results are consistent with investors viewing these actions as value-increasing as the firm's reputation capital is rebuilt. corporate reputation accounting restatements reputation repair corporate social responsibility earnings...
Journal Articles
The Unintended Effect of Corporate Social Responsibility Performance on Investors' Estimates of Fundamental Value
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2014) 89 (1): 275–302.
Published: 01 January 2014
...W. Brooke Elliott; Kevin E. Jackson; Mark E. Peecher; Brian J. White ABSTRACT We provide theory and experimental evidence consistent with an unintended, causal relation between Corporate Social Responsibility (CSR) performance and investors' estimates of fundamental value that can be attenuated...
Journal Articles
Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2013) 88 (6): 2025–2059.
Published: 01 November 2013
...Chun Keung Hoi; Qiang Wu; Hao Zhang ABSTRACT: We examine the empirical association between corporate social responsibility (CSR) and tax avoidance. Our findings suggest that firms with excessive irresponsible CSR activities have a higher likelihood of engaging in tax-sheltering activities...
Journal Articles
A Broader Perspective on Corporate Social Responsibility Research in Accounting
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2012) 87 (3): 797–806.
Published: 01 May 2012
... expressed are our own and do not necessarily represent the views of others who have kindly shared their insights with us. Editor's note: Invited by John Harry Evans III. February 2012 2012 corporate social responsibility CSR disclosures nonfinancial...