Are CSR Disclosures Value Relevant? Cross-Country Evidence

European Accounting Review - Tập 25 Số 3 - Trang 579-611 - 2016
Steven F. Cahan1, Charl de Villiers2,3, Debra C. Jeter4, Vic Naiker5, Chris J. van Staden2
1Department of Accounting and Finance, University of Auckland, Auckland, New Zealand
2Department of Accounting, Auckland University of Technology, Auckland, New Zealand
3Department of Accounting, University of Pretoria, Pretoria, South Africa
4Owen Graduate School of Management, Vanderbilt University, Nashville, TN, USA
5Department of Accounting, Monash University, Melbourne, Australia

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