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Keywords: corporate social responsibility
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Journal Articles
Journal of Management Accounting Research (2023) 35 (3): 101–120.
Published: 01 October 2023
...’ corporate social responsibility (CSR) and interpret the finding as managers using CSR to retain employees. We propose and test managerial incentives to grow their external employment potential as another explanation. We find that the IDD rejection impact is stronger when industry firms are more likely...
Journal Articles
Journal Articles
Journal of Management Accounting Research (2019) 31 (2): 75–94.
Published: 01 June 2019
...Kerry K. Inger; Brian Vansant ABSTRACT In this study, we examine the effects of tax avoidance and Corporate Social Responsibility (CSR) activities on equity market valuation. Economic theory suggests that managers should avoid taxes through any legal means ( Friedman 1970 ), and that CSR...
Journal Articles
Journal of Management Accounting Research (2018) 30 (1): 1–29.
Published: 01 March 2018
...Narisa Tianjing Dai; Fei Du; S. Mark Young; Guliang Tang ABSTRACT This study finds that Chinese firms that issue high-quality corporate social responsibility (CSR) reports are perceived as having greater legitimacy (operationalized by government endorsement and media endorsement) by the Chinese...
Journal Articles
Journal of Management Accounting Research (2016) 28 (2): 13–28.
Published: 01 June 2016
... and Case Conference, titled “Becoming Sustainable: A Rational Decision Based on Sound Information and Effective Processes?” Editor's note: Accepted by Ranjani Krishnan. August 2015 January 2016 2016 sustainability corporate social responsibility decision making performance...
Journal Articles
Journal Articles