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Keywords: corporate social responsibility
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Journal Articles
Behavioral Research in Accounting (2018) 30 (2): 37–53.
Published: 01 September 2018
... corporate social responsibility (CSR) disclosure, affects investor behavior. Structuring the extant accounting and finance literature, we derive a holistic framework that consolidates observed drivers of investors' information processing and resulting investment decision making when confronted with CSR...
Journal Articles
Behavioral Research in Accounting (2015) 27 (2): 127–153.
Published: 01 November 2015
...Jeffrey R. Cohen; Lori Holder-Webb; Valentina L. Zamora ABSTRACT Academics, regulators, and the general business community have called for the assessment of the decision-usefulness of three key categories of nonfinancial information: economic, governance, and corporate social responsibility (CSR...