What drives investor response to CSR performance reports?

• المؤلفون الرئيسيون: Guiral, Andres, Moon, Doocheol, Tan, Hun-Tong, Yu, Yao
• مؤلفون آخرون: Nanyang Business School
• التنسيق: مقال
• اللغة: English
• منشور في: 2022
• الموضوعات: Business::Finance; Mood; Information
• الوصول للمادة أونلاين: https://hdl.handle.net/10356/161533

Recent research finds that investors' assessments of a stock's fundamental value are influenced by corporate social responsibility (CSR) performance through the affect-as-information heuristic. We extend prior research by examining two boundary conditions for the use of this heuristic: (i)...