Kumarasinghe, Sriyalatha; Will, Mitchell; Hoshino, Yasuo - In: Pacific Accounting Review 30 (2018) 1, pp. 110-128
Purpose: The purpose of this study is to investigate the value relevance of corporate social responsibility disclosures (CSRDs) in English language annual reports in Japanese companies. Based on the stakeholder theory framework, the long-term effects of CSRD on financial and market performance...