A Broader Perspective on Corporate Social Responsibility Research in Accounting

被引:288
作者
Moser, Donald V. [1 ]
Martin, Patrick R. [1 ]
机构
[1] Univ Pittsburgh, Pittsburgh, PA 15260 USA
关键词
corporate social responsibility; CSR disclosures; nonfinancial disclosures; CSR experiments; CSR accounting research; FINANCIAL PERFORMANCE; NONFINANCIAL DISCLOSURE; ASSURANCE; BENEFITS; COSTS; FIRM; PAY;
D O I
10.2308/accr-10257
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
引用
收藏
页码:797 / 806
页数:10
相关论文
共 47 条
[1]  
Alexander R., 1987, The biology of moral systems
[2]  
[Anonymous], CARR STICKS START CU
[3]  
[Anonymous], 2009, DOES IT PAY BE GOODA
[4]  
[Anonymous], 1970, The New York Times
[5]   Contracting Benefits of Corporate Giving: An Experimental Investigation [J].
Balakrishnan, Ramji ;
Sprinkle, Geoffrey B. ;
Williamson, Michael G. .
ACCOUNTING REVIEW, 2011, 86 (06) :1887-1907
[6]   Corporate Social Responsibility as a Conflict Between Shareholders [J].
Barnea, Amir ;
Rubin, Amir .
JOURNAL OF BUSINESS ETHICS, 2010, 97 (01) :71-86
[7]   Individual and Corporate Social Responsibility [J].
Benabou, Roland ;
Tirole, Jean .
ECONOMICA, 2010, 77 (305) :1-19
[8]   DOES IT PAY TO BE DIFFERENT? AN ANALYSIS OF THE RELATIONSHIP BETWEEN CORPORATE SOCIAL AND FINANCIAL PERFORMANCE [J].
Brammer, Stephen ;
Millington, Andrew .
STRATEGIC MANAGEMENT JOURNAL, 2008, 29 (12) :1325-1343
[9]  
Brown-Liburd H.L., 2012, The Effects of Corporate Social Responsibility Investment, Assurance, and Perceived Fairness on Investors' Judgments
[10]  
Camerer Colin., 2011, The Promise and Success of Lab-Field Generalizability in Experimental Economics