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Corporate social responsibility disclosure, dividend payments and firm value : relations and mediating effects

De Villiers, Charl; Ma, Diandian; Marques, Ana - In: Accounting and finance 64 (2024) 1, pp. 185-219

Persistent link: https://www.econbiz.de/10014537477

Corporate Social Responsibility Disclosure, Dividend Payments, and Firm Value - Relations and Mediating Effects

de Villiers, Charl; Ma, Diandian; Marques, Ana Cristina - 2023

We examine the relations between corporate social responsibility (CSR) disclosures, dividend payments, and firm value. We use an international sample and measure CSR disclosures based on Global Reporting Initiative (GRI) disclosure levels, which we divide into two parts (unexpected and expected...

Persistent link: https://www.econbiz.de/10014349503

The effect of globalization and legal environment on voluntary disclosure

Webb, Kimberley A.; Cahan, Steven F.; Sun, Jerry - In: The international journal of accounting : TIJA 43 (2008) 3, pp. 219-245

Persistent link: https://www.econbiz.de/10003766943

Black economic empowerment, legitimacy and value added statement : evidence from post-apartheid South Africa

Cahan, Steven F.; Van Staden, Chris J. - In: Accounting and finance : journal of the Accounting … 49 (2009) 1, pp. 37-58

Persistent link: https://www.econbiz.de/10003820730

Investor protection, income smoothing, and earnings informativeness

Cahan, Steven F.; Liu, Guoping; Sun, Jerry - In: Journal of international accounting research 7 (2008) 1, pp. 1-24

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Stock option exercises and discretionary disclosure

Zhang, Wei; Cahan, Steven F. - In: Advances in quantitative analysis of finance and … 5 (2007), pp. 63-84

Persistent link: https://www.econbiz.de/10003575289

Institutional environment, ownership, and disclosure of intangibles : evidence from East Asia

Ariff, Akmalia M.; Cahan, Steven F.; Emanuel, David M. - In: Journal of international accounting research 13 (2014) 1, pp. 33-59

Persistent link: https://www.econbiz.de/10010419425

Are CSR disclosures value relevant? : cross-country evidence

Cahan, Steven F.; De Villiers, Charl; Jeter, Debra C.; … - In: European accounting review 25 (2016) 3, pp. 579-611

Persistent link: https://www.econbiz.de/10011598137

In financial statements we trust : institutional investors' stockholdings after restatements

Cahan, Steven F.; Chen, Chen; Chen, Li - In: The accounting review : a publication of the American … 99 (2024) 2, pp. 143-168

Persistent link: https://www.econbiz.de/10014496167