Corporate Social Responsibility and Financial Disclosures: An Alternative Explanation for Increased Disclosure

By D. Gelb, J. A. Strawser. 2001

419 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/8048680191490ad30f7354f6a41c949b7496074f

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Citations in the corpus

Analyst Coverage, Corporate Social Responsibility, and Firm Risk (2014, background): “Gelb & Strawser (2001) argue that increased disclosure itself is a form of socially responsible behavior, and firms disclose because it is socially responsible to do so.”
The relationship among board of director characteristics, corporate social performance and corporate financial performance (2009, background): “Therefore, an investment in socially responsible activities should signal positive information about the future prospects of the firm (Godfrey, 2005). Indeed, the greater the risk associated with debt, the more apt the firm should be to engage in socially responsible activities. The management liter”
Sustainability Practices and Corporate Financial Performance: A Study Based on the Top Global Corporations (2011, positive): “It has been argued that companies that engage in socially responsible activities provide more informative and extensive disclosures than do those which are less focused on advancing social goals (Gelb and Strawser 2001, p. 11).”
Corporate Social Responsibility Reporting and Earnings Management: The Role of Political Costs (2011, background): “…Vasvari (2008) find a significant positive correlation between environmental reporting and environmental performance, suggesting that environmental disclosures reflect environmental performance, and Gelb and Strawser (2001) find that good CSR performance and good disclosure are positively related.”
Corporate Social Responsibility Reporting in South Africa (2008, background): “Similarly, companies with higher CSR ratings tend to provide more extensive disclosures than their peers (Gelb & Strawser, 2001).”
Investigating the Relationship between Corporate Social Responsibility and Earnings Management: Evidence from Spain (2016, background): “In line with previous research (Gelb and Strawser, 2001; hih et al., 2008; Choi and Pae, 2001), we expect that ocially responsible firms have low incentive to manage arnings.”
The informational contribution of social and environmental disclosures for investors (2010, neutral): “On the other hand, Godfrey et al. (2008) find that a firm‟s participation in institutional CSR activities (i.”
Corporate Social Responsibility and Stock Price Crash Risk (2014, neutral): “GINDEX is the number of anti-takeover provisions based on Gompers et al. (2003). Anti-takeover provisions are obtained from RiskMetrics’ Governance Database.”
Country-level institutions, firm value, and the role of corporate social responsibility initiatives (2017, background): “By increasing transparency (Dhaliwal, Li, Tsang, & Yang, 2011; Gelb & Strawser, 2001; Kim, Park, & Wier, 2012) and mitigating managerial opportunism (Bénabou & Tirole, 2010), CSR activities reduce agency costs and information asymmetry problems and thus help firms access financing at better terms…”
On the Value of Corporate Social Responsibility Disclosure: An Empirical Investigation of Corporate Bond Issues in China (2018, background): “Moreover, Gelb and Strawser (2001) argue that firms with better CSR disclosures exhibit better financial and CSR performance.”