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Corporate Social Responsibility and Financial Information Quality

Shan Yan

Journal of Business & Economic Studies2024https://doi.org/10.53462/vol28i1a5article
ABDC C
Weight
0.30

What the paper says

Corporate social responsibility has gained increasing popularity among managers and investors. Many firms commit significant resources and consider CSR as a part of their long-term strategic plan. Whether corporate social responsibility affects corporate financial information quality has been an important question. Using a big sample of corporations in the U.S., I study the relationship between corporate social responsibility (CSR) and corporate financial information quality. I find a significant and positive relationship between CSR and financial information quality. This relationship is robust to potential endogeneity concerns. These findings have important implications for financial disclosure, CSR, and corporate strategy.

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https://doi.org/https://doi.org/10.53462/vol28i1a5

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@article{shan2024,
  title        = {{Corporate Social Responsibility and Financial Information Quality}},
  author       = {Shan Yan},
  journal      = {Journal of Business & Economic Studies},
  year         = {2024},
  doi          = {https://doi.org/https://doi.org/10.53462/vol28i1a5},
}

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Corporate Social Responsibility and Financial Information Quality

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Evidence weight

0.30

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.00 × 0.4 = 0.00
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.