... 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...

..., 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...

...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...

...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...

...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...

... 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...

... 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...

...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...

...-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...

...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...

...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...

... 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...