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Keywords: CSR strengths
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Journal Articles
Accounting and the Public Interest (2018) 18 (1): 1–28.
Published: 01 December 2018
..., we use CSR strengths (concerns) to measure responsible (irresponsible) CSR activities. We find a negative relation between CSR strengths and the likelihood of goodwill impairment, suggesting that firms with more responsible CSR activities better prevent goodwill impairment. In addition, we find...