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Corporate social disclosure to stakeholders and its effect on firm performance: the case of some African emergent countries
Guidara, Achraf; Othman, Hakim Ben - In: International Journal of Managerial and Financial Accounting 4 (2012) 3, pp. 258-271
This work is aimed at examining the effect of corporate social disclosure of African companies to the stakeholders on firm performance. In this respect, some annual reports of 103 African companies have been analysed, using a coding instrument inspired from the work of Wiseman (1982) as well as...
Persistent link: https://www.econbiz.de/10010669576
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Value-Enhancing Capabilities of CSR: A Brief Review of Contemporary Literature
Malik, Mahfuja - In: Journal of Business Ethics 127 (2015) 2, pp. 419-438
This study reviews and synthesizes the contemporary business literature that focuses on the role of corporate social responsibility (CSR) to enhance firm value. The main objective of this review is to proffer a precise understanding of what has already been investigated and the findings of those...
Persistent link: https://www.econbiz.de/10011242098
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An overview of CSR reporting development in China
Britzelmaier, Bernd; Kraus, Patrick; Xu, Yan - In: World Review of Entrepreneurship, Management and … 8 (2012) 3, pp. 319-339
pollution problems and social disparities in China, CSR has become a prominent issue in Chinese academic and policy forums as … well. Therefore, the paper shall give an up to date insight in the CSR development in China. An international perspective … is given. Based on literature review, we show the development of CSR reporting in China. The key issues of CSR reporting …
Persistent link: https://www.econbiz.de/10010816982
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Corporate Social Responsibility in China:A Vision, an Assessment and a Blueprint
Vermander, Benoit - World Scientific Publishing Co. Pte. Ltd.
sustainability of the economic, social and ecological environment within which they operate. Corporate social responsibility has … become a key senior management issue worldwide and an increasingly debated topic in China. This book aims at helping … companies operating in China to better assess and exercise their corporate social responsibility (CSR) in specific contexts. The …
Persistent link: https://www.econbiz.de/10011156381
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Corporate Social Responsibility and Firm Value: Disaggregating the Effects on Cash Flow, Risk and Growth
Gregory, Alan; Tharyan, Rajesh; Whittaker, Julie - In: Journal of Business Ethics 124 (2014) 4, pp. 633-657
This paper investigates the effect of corporate social responsibility (CSR) on firm value and seeks to identify the source of that value, by disaggregating the effects on forecasted profitability, long-term growth and the cost of capital. The study explores the possible risk (reducing) effects...
Persistent link: https://www.econbiz.de/10010938053
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The effect of CSR disclosure to firm value with earning management as moderating variable: case study of non-financing firms listed at Indonesia Stock Exchange
Tandry, Agatha Yosephine; Setiawati, Lulu; Setiawan, Evelyn - In: International Journal of Trade and Global Markets 7 (2014) 3, pp. 190-204
Corporate social responsibility (CSR) activities may be one of the strategies to maintain the viability of the firm. The purpose of building a positive image among stakeholders made CSR become one of many ways to increase the value of the firm. Another way that the firm can do to increase their...
Persistent link: https://www.econbiz.de/10010944912
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Corporate Governance and Firm Value: The Impact of Corporate Social Responsibility
Jo, Hoje; Harjoto, Maretno - In: Journal of Business Ethics 103 (2011) 3, pp. 351-383
Persistent link: https://www.econbiz.de/10009327644
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Corporate social responsibility, firm value and financial performance in Brazil
Crisóstomo, Vicente Lima; Freire, Fátima de Souza; … - In: Social Responsibility Journal 7 (2011) July, pp. 295-309
Purpose – The purpose of the paper is to examine the relationship between corporate social responsibility (CSR) and firm performance, taking into account firm value and financial accounting performance, in an emerging market – Brazil. Design/methodology/approach – Content analysis was...
Persistent link: https://www.econbiz.de/10009274768
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Doing Well While Doing Bad? CSR in Controversial Industry Sectors
Cai, Ye; Jo, Hoje; Pan, Carrie - In: Journal of Business Ethics 108 (2012) 4, pp. 467-480
Persistent link: https://www.econbiz.de/10010868441
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How bad is bad news? Assessing the effects of environmental incidents on firm value
Lundgren, Tommy; Olsson, Rickard - In: American Journal of Finance and Accounting 1 (2009) 4, pp. 376-392
Based on a formal model of how investments in corporate social responsibility act upon firm value through goodwill, we derive the hypothesis that under uncertainty bad news are detrimental to goodwill, and subsequently have a negative impact on value. We examine by event study methodology...
Persistent link: https://www.econbiz.de/10008755385