We investigate the relation between corporate tax payments and corporate social
responsibility. Because existing theory and empirical studies find inconsistent evidence on …

We review research on corporate social responsibility (CSR) published in 13 top accounting
journals over the last decade. We begin with a brief discussion of the data that archival …

This study examines how the sell-side analysts interpret firms' corporate social responsibility
(CSR) activities. Specifically, we examine the differential impact of overall, legal, and …

Corporate environmentalism (CE) pertains to firm-level efforts to reduce pollution and
resource use along with protecting natural habitats. Importantly, firms pledge to undertake …

This study outlines and tests two corporate social responsibility (CSR) views of dividends.
The first view argues that firms are likely to pay fewer dividends because CSR activities …

This paper examines the association between the level of corporate social responsibility
(CSR) activities and earnings quality with the level of donation expenses and the voluntary …

Purpose–The purpose of this paper is to examine the association between corporate social
responsibility (CSR) and financial performance. Design/methodology/approach–This paper …

A unique dataset is exploited to provide insight into the impact of management quality
practices (MQPs) on corporate social responsibility (CSR) for a sample of US manufacturing …

We examine the impact of mandatory environmental, social, and governance (ESG)
disclosure on firms' default risk. Using a comprehensive sample of 17 emerging countries …

CSR practices and reporting vary across countries and companies. Accouting studies using
institutional theory show that even where there are coercive pressures to converge, local …