... negatively with firm value for firms headquartered in areas with high income inequality relative to firms headquartered in areas with low income inequality. These findings are consistent with the notion that tax payments may be viewed as a component of a firm’s corporate social responsibility (CSR...

...Brent Lao; Gregory P. McPhee ABSTRACT Our study investigates whether the quality of information available within firms promotes corporate social responsibility (CSR) performance. Using different measures of internal information quality, we find that internal information quality is positively...

...Jeffrey Gramlich; Li Huang ABSTRACT We employ China’s mandatory corporate social responsibility (CSR) reporting requirement as a natural experiment to evaluate firm-level responses to a Chinese rule that required public firms to issue CSR reports beginning in 2009. Our difference-in-differences...

... the need for further research as to the reasons the link between these constructs disappeared. Editor's note: Accepted by Amy M. Hageman. 1 5 2019 1 4 2020 2020 corporate social responsibility financial accounting restatements financial reporting quality Yi-Hung...

...; M14; M41. Data Availability: The data are available from the authors upon request. 1 10 2019 1 5 2020 2020 corporate governance sustainability corporate social responsibility capital allocations social environmental accounting We thank Charles Cho, Amy M...

... the studies referenced above infer mostly positive corporate outcomes associated with the reporting of corporate sustainability activities, researchers also argue that it is difficult to determine whether the market is reacting to authentic corporate socially responsible behavior or reacting more to the risk...

...M. Mansoor Khan ABSTRACT This paper fills some of the theoretical and empirical deficiencies regarding Corporate Social Responsibility (CSR) dimensions in Islamic Banking and Financial Institutions (IBFIs). The firms' CSR initiatives are the key to secure success in modern business and society...