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Do Voluntary CSR Reports Affect Earnings Informativeness?

Cheng, Stephanie F. - 2017

information. We find that the first-time voluntary adoption of CSR reporting is associated with higher subsequent earnings … response coefficients, suggesting that CSR reporting improves earnings informativeness. Our cross-sectional tests show that the …

Persistent link: https://www.econbiz.de/10012972386

Quality of CSR reporting : mandatory or voluntary reporting?

Mies, Annkatrin; Neergaard, Peter - In: Governance and sustainability, (pp. 205-234). 2020

Persistent link: https://www.econbiz.de/10012629999

The role of voluntary disclosure in listed company : an alternative model

Bianchi, Maria Teresa; Nardecchia, Alessia - In: Corporate ownership & control : international … 13 (2015/2016) 2, pp. 55-65

Persistent link: https://www.econbiz.de/10011666095

Voluntary corporate social responsibility reporting : a study of early and late reporter motivations and outcomes

Bhimani, Alnoor; Silvola, Hanna; Sivabalan, Prabhu - In: Journal of management accounting research : JMAR 28 (2016) 2, pp. 77-101

Persistent link: https://www.econbiz.de/10011591569

Factors influencing voluntary sustainability reporting for oil and gas companies in Tanzania

Christopher, Emmanuel; Chalu, Henry - In: Business management review : journal of the University … 22 (2019) 1, pp. 130-149

Persistent link: https://www.econbiz.de/10012062679

Voluntary disclosure of sustainability reports by Canadian universities

Sassen, Remmer; Azizi, Leyla - In: Journal of business economics : JBE 88 (2018) 1, pp. 97-137

Persistent link: https://www.econbiz.de/10011847599

Corporate social responsibility in Mauritius : an analysis of annual reports of multinational hotel groups

Bissoon, Ourvashi - In: Asian journal of sustainability and social responsibility 3 (2018) 2, pp. 1-19

The purpose of this paper is to ascertain the level of CSR reporting of the top multinational hotel groups in Mauritius … explanation for CSR reporting practices by multinational hotel groups in the context of a developing country. Mauritius proves to … reports of 6 hotel groups have been analysed using the Global Reporting Initiative (GRI) indicators. The study shows that CSR …

Persistent link: https://www.econbiz.de/10011854802

Assessing social and environmental performance through narrative complexity in CSR reports

Nazari, Jamal A.; Hrazdil, Karel; Mahmoudian, Fereshteh - In: Journal of contemporary accounting & economics 13 (2017) 2, pp. 166-178

Persistent link: https://www.econbiz.de/10011735431

Uncommitted deliberation? : discussing regulatory gaps by comparing GRI 3.1 to GRI 4.0 in a political CSR perspective

Wagner, Rea; Seele, Peter - In: Journal of business ethics : JOBE 146 (2017) 2, pp. 333-351

Persistent link: https://www.econbiz.de/10011789313

Corporate social performance, firm size, and organizational visibility : distinct and joint effects on voluntary sustainability reporting

Schreck, Philipp; Raithel, Sascha - In: Business & society 57 (2018) 4, pp. 742-778

Persistent link: https://www.econbiz.de/10011899440