In this paper, we investigate potential differences in topic-specific CSR disclosure between companies located in liberal market economies (LMEs) and companies located in coordinated market economies (CMEs). Furthermore, we examine the potential convergence of the reporting practices that...

This study investigates whether shareholders are willing to pay for higher levels of corporate financial, social, and environmental disclosure. We conduct a choice-based conjoint experiment wherein 65 shareholders are asked to make 12 choices, choosing each time between two predetermined...