Audited Financial Reporting and Voluntary Disclosure of Corporate Social Responsibility (CSR) Reports
By Long Chen, Bin Srinidhi, Albert H. C. Tsang, Wei Yu. 2016
203 citations recorded by the source corpus.
Subfields: Accounting, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/4c477ce9ea3f4fd50909511bede3d5dc168fd53c
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In Accounting
In Strategy and Management
Citations in the corpus
- Sustainability reporting quality and post‐audit financial reporting quality: Empirical evidence from the UK (2020, background): “Sustainability reporting is a valuable communication tool that helps managers signal their trustworthiness and communicate information on their firms' sustainable development to stakeholders (Chen, Srinidhi, Tsang, & Yu, 2016; Romero et al., 2019).”
- Corporate Social Responsibility Report Narratives and Analyst Forecast Accuracy (2017, background): “Consequently, firms face challenges in enhancing the credibility and thus capital market impact of their CSR reports (Hobson and Kachelmeier 2005; Holder-Webb et al. 2009; Simnett et al. 2009; Cohen and Simnett 2014; Chen et al. 2016).”