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Financial Reporting Conservatism and Voluntary CSR Disclosure
Accounting Horizons ( IF 2.2 ) Pub Date : 2020-03-11 , DOI: 10.2308/horizons-17-093 Seong-Yeon Cho 1 , Pyung Kyung Kang 2 , Cheol Lee 3 , Cheong Park 4
Accounting Horizons ( IF 2.2 ) Pub Date : 2020-03-11 , DOI: 10.2308/horizons-17-093 Seong-Yeon Cho 1 , Pyung Kyung Kang 2 , Cheol Lee 3 , Cheong Park 4
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This paper examines whether a firm's degree of conservatism in financial reporting is associated with its voluntary nonfinancial corporate social responsibility (CSR) disclosures and the stock pric...
中文翻译:
财务报告保守性和企业社会责任自愿披露
本文研究了企业在财务报告中的保守程度是否与其自愿的非财务企业社会责任(CSR)披露以及股票价格相关...
更新日期:2020-03-11
中文翻译:
财务报告保守性和企业社会责任自愿披露
本文研究了企业在财务报告中的保守程度是否与其自愿的非财务企业社会责任(CSR)披露以及股票价格相关...