Harjoto, Maretno Agus; Laksmana, Indrarini - In: Sustainability Accounting, Management and Policy Journal 12 (2020) 2, pp. 297-329
Purpose: This study aims to examine whether socially responsible firms have well-funded employee pension programs and whether corporate social responsibility (CSR) performance is associated with management discretionary choice of pension accounting assumptions. Design/methodology/approach: The...