Over the past two decades, there has been growing interest in corporate social responsibility (CSR) among accounting scholars. As a testament to this growing interest, two review papers on CSR were published last year in accounting journals. Cohen and Simnett (2015) review the academic...

We examine the economic effects of barriers to entry and rigidity of wages signaled by the foreign currency translation adjustment on multinational firms' stock returns. Specifically, based on economic theories an appreciation (depreciation) of the foreign currency exchange rate could signal (a)...

Standalone corporate social responsibility (CSR) reports vary considerably in the content of information released due to their voluntary nature. In this study, we develop a disclosure score based on the tone, readability, length, and the numerical and horizon content of CSR report narratives,...