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Can CSR Disclosure Protect Firm Reputation During Financial Restatements? · Study

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ArticleCan CSR Disclosure Protect Firm Reputation During Financial Restatements?

Lu Zhang2020

Article2020

Can CSR Disclosure Protect Firm Reputation During Financial Restatements?

Lu Zhang · Yuan George Shan · Millicent Chang

210 citations·0/0 files stored·Journal of Business Ethics

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Corporate Social Responsibility Reporting Auditing, Earnings Management, Governance Corporate Identity and Reputation

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References

1977Determinants of corporate borrowing 1980Agency Problems and the Theory of the Firm 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature 1995Detecting Earnings Management.1997Industry costs of equity 1995A Natural-Resource-Based View of the Firm 2010Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting 1995Green and competitive: ending the stalemate

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2017Corporate Social Responsibility Report Narratives and Analyst Forecast Accuracyarticle · 18 shared references 2020The information content of corporate social responsibility disclosure in Europe: an institutional perspectivearticle · 17 shared references 2018Economic Analysis of Widespread Adoption of CSR and Sustainability Reporting Standardspreprint · 17 shared references 2014Understanding and Contributing to the Enigma of Corporate Social Responsibility (CSR) Assurance in the United Statesarticle · 16 shared references 2019Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Reviewpreprint · 16 shared references 2020Restatement of CSR Reports: Frequency, Magnitude, and Determinants*article · 16 shared references

Details

Year2020

Typearticle

Published2020-05-12

VenueJournal of Business Ethics

ISSN-L0167-4544

Languageen

Citations210

Files0 public / 0

ShelfCorporate Social Responsibility Reporting

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doi10.1007/s10551-020-04527-z

openalex_workW3024335474

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2022Corporate Tax Avoidance and Corporate Social Responsibility Disclosure Readability: Evidence from China

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2021Form and substance: Visual content in CSR reports and investors’ perceptions