Zhang, Ruopiao; Chu, Teresa; Noronha, Carlos; Guan, Jieqi - In: Journal of Accounting in Emerging Economies 12 (2021) 3, pp. 566-588
Purpose: This study introduces Social Contribution Value per Share (SCVPS), an indicator devised by the Shanghai Stock Exchange (SSE), as an easy-to-interpret Measurement of Corporate Social Performance (MCSP) to the international research arena. The authors first explore the informativeness...
