Fan, Siyu; Kong, Dongmin; Lu, Jie; Yu, Honghai - In: China journal of accounting research : CJAR 17 (2024) 3, pp. 1-25
In this study, we take a machine learning-based approach to measure institutional investor attention to corporate social responsibility (CSR) issues when communicating with firms during site visits. We find that institutional investors can effectively enhance CSR performance through CSR-related...