The literature on CSR disclosure focuses on its economic consequences, but little is known about motivations, especially CEO personal incentives, behind such disclosure. Using an array of CSR reporting measures, we find that career concerns of CEOs early in their tenure motivate them to use...

Using the staggered hosting of Olympic Games as a shock to market participants’ attention to U.S.-listed foreign firms, we find that financial analysts tend to provide more accurate earnings forecasts for U.S.-listed foreign firms from the Olympics-hosting countries after their home countries...