Does mandatory corporate social responsibility disclosure affect share price responses to earnings announcements? : evidence from China
Year of publication: |
2021
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---|---|
Authors: | Wang, Peixin ; Huang, Haijie ; Lee, Edward ; Jirada Petaibanlue |
Published in: |
Journal of international accounting research. - Sarasota, Fla. : American Accounting Association, ISSN 1542-6297, ZDB-ID 2118810-5. - Vol. 20.2021, 3, p. 137-164
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Subject: | corporate social responsibility | disclosure regulation | earnings response coefficient | post-earnings announcement drift | China | Corporate Social Responsibility | Corporate social responsibility | Börsenkurs | Share price | Ankündigungseffekt | Announcement effect | Unternehmenspublizität | Corporate disclosure | Gewinn | Profit | Gewinnprognose | Earnings announcement |
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