Huang, Xiaobei ‘‘Beryl’’; Watson, Luke - In: Journal of Accounting Literature 34 (2015) 1, pp. 1-16
We review research on corporate social responsibility (CSR) published in 13 top accounting journals over the last decade. We begin with a brief discussion of the data that archival researchers have used to measure CSR. Next, we conduct our review in four parts: (1) determinants of CSR; (2) the...