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Purpose: This study aims to examine whether the disclosure tone in earnings announcements is related to a firm’s corporate social responsibility (CSR) performance. Design/methodology/approach: Considering the lower likelihood of earnings management conducted by CSR-conscious firms, and the...
Persistent link: https://www.econbiz.de/10012066002
Purpose: New Zealand reintroduced titular honours (i.e. knighthoods and damehoods) in 2009. We document the prevalence of knights and dames on the board of directors. Design/methodology/approach: We use a probit regression to investigate what firm characteristics are significantly associated...
Persistent link: https://www.econbiz.de/10012066007