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Keywords: expertise
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Journal Articles
Journal of Management Accounting Research (2023) 35 (3): 197–223.
Published: 01 October 2023
... information of S&P 500 firms from proxy statements, I construct an empirical proxy for CSR contracting quality and show that the quality is higher when the compensation committee has more CSR-related expertise. Further, I find that CSR contracting quality is positively associated with future CSR...