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The flow-of-funds approach to social accounting : appraisal, analysis, and applications

1962 - Nachdr. der Ausg. 1962

Persistent link: https://www.econbiz.de/10001464237

The Real Effects of Mandatory CSR Disclosure on Emissions : Evidence from the Greenhouse Gas Reporting Program

Yang, Lavender; Muller, Nicholas Z.; Liang, Pierre Jinghong - National Bureau of Economic Research - 2021

We examine the real effects of the Greenhouse Gas Reporting Program (GHGRP) on electric power plants in the United … States. Starting in 2010, the GHGRP requires both the reporting of greenhouse gas emissions by facilities emitting more than … primary channel through which mandatory Corporate Social Responsibility (CSR) reporting programs affect firm behavior …

Persistent link: https://www.econbiz.de/10012599274

Adoption and Learning Across Hospitals : The Case of a Revenue-Generating Practice

Sacarny, Adam - 2018

Performance-raising practices tend to diffuse slowly in the health care sector. To understand how incentives drive adoption, I study a practice that generates revenue for hospitals: submitting detailed documentation about patients. After a 2008 reform, hospitals could raise their Medicare...

Persistent link: https://www.econbiz.de/10012453219

Misreporting Trade : Tariff Evasion, Corruption, and Auditing Standards

Kellenberg, Derek - 2016

In official international trade statistics, annual commerce between every pair of countries is reported twice: once by the importing country and once by the exporter. These double reports provide an opportunity for audit. In principle, the two reported trade values should differ systematically...

Persistent link: https://www.econbiz.de/10012456086

Do Private Equity Funds Manipulate Reported Returns?

Brown, Gregory W. - 2016

Private equity funds hold assets that are hard to value. Managers may have an incentive to distort reported valuations if these are used by investors to decide on commitments to subsequent funds managed by the same firm. Using a large dataset of buyout and venture funds, we test for the presence...

Persistent link: https://www.econbiz.de/10012456184

Corporate Social Responsibility

Hong, Harrison G.; Shore, Edward P. - National Bureau of Economic Research - 2022

Is shareholder interest in corporate social responsibility driven by pecuniary motives (abnormal rates of return) or non-pecuniary ones (willingness to sacrifice returns to address various firm externalities)? To answer this question, we categorize the literature into seven tests: (1) costs of...

Persistent link: https://www.econbiz.de/10013477263

Corporate Social Responsibility and Voting over Public Goods

Samwick, Andrew; Wang, Sophie - National Bureau of Economic Research - 2023

This paper analyzes the impact of corporate social responsibility (CSR) on the total provision of public goods in a framework in which consumers who may make such voluntary contributions to public goods via CSR are also voters who decide on the level of taxes to finance publicly provided public...

Persistent link: https://www.econbiz.de/10014337865

What Do Impact Investors Do Differently?

Cole, Shawn; Jeng, Leslie A.; Lerner, Joshua; Rigol, Natalia - National Bureau of Economic Research - 2023

In recent years, impact investors - private investors who seek to generate simultaneously financial and social returns - have attracted intense interest and controversy. We analyze a novel, comprehensive data set of impact and traditional investors to assess how the non-financial characteristics...

Persistent link: https://www.econbiz.de/10014437029

Polarizing Corporations : Does Talent Flow to "Good" Firms?

Colonnelli, Emanuele; McQuade, Timothy; Ramos, Gabriel; … - National Bureau of Economic Research - 2023

We conduct a field experiment in partnership with the largest job platform in Brazil to study how environmental, social, and governance (ESG) practices of firms affect talent allocation. We find both an average job-seeker's preference for ESG and a large degree of heterogeneity across...

Persistent link: https://www.econbiz.de/10014437044

An Economic View of Corporate Social Impact

Allcott, Hunt; Montanari, Giovanni; Ozaltun, Bora; Tan, … - National Bureau of Economic Research - 2023

The growing discussions of impact investing and stakeholder capitalism have increased interest in measuring companies' social impact. We conceptualize corporate social impact as the welfare loss that would be caused by a firm's exit. To illustrate, we quantify the social impacts of 74 firms in...

Persistent link: https://www.econbiz.de/10014421228