..., Villanova School of Business, Accounting & Information Systems, Villanova, PA, USA. Editor’s note: Accepted by Mandy M. Cheng, under the Senior Editorship of Michal Matějka. 08 01 2024 06 08 2024 09 08 2024 2024 corporate social responsibility social impact risk...

...’ 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...

...Yonghong Jia; Xinghua Gao; B. Anthony Billings ABSTRACT This study examines the relation between corporate social responsibility (CSR) and firm innovation. We replicate and extend the work of Mao and Weathers (2019) , who investigate employee treatment and innovation, and find that CSR has...

...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...

...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...

... 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...

...Archana Jain; Pankaj K. Jain; Zabihollah Rezaee ABSTRACT We examine whether short sellers, as informed investors, take into consideration corporate social responsibility (CSR) performance and disclosure in the areas of environmental, social, and governance (ESG) sustainability in making investment...

...Long Chen; Bin Srinidhi; Albert Tsang; Wei Yu ABSTRACT Prior studies show that corporate social responsibility (CSR) reporting is informative to investors but lacks credibility. This study examines whether a commitment to audits of financial outcomes, proxied by audit fees, is associated...