Are CSR Disclosures Value Relevant? Cross-Country Evidence

Using proprietary data that rate corporate social responsibility (CSR) disclosures of firms in 21 countries, this study examines how the strength of nation-level institutions affects the extent of CSR disclosures. We then examine the valuation implications of CSR disclosures and consider how the rel...

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Bibliographic Details
Published in:The European accounting review 2016-07, Vol.25 (3), p.579-611
Main Authors: Cahan, Steven F., De Villiers, Charl, Jeter, Debra C., Naiker, Vic, Van Staden, Chris J.
Format: Article
Language:English
Subjects:
Disclosure
Institutions
Social accounting
Social responsibility
Valuation
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