Reading Between the Lines: Financial Reporting, Implied Corporate Social Responsibility and Corporate Financial Performance

Reading Between the Lines: Financial Reporting, Implied Corporate Social Responsibility and Corporate Financial Performance

We provide one of the first analyses of corporate social responsibility (CSR) and firm performance using only annual financial reports. We document a link between corporate financial performance (CFP) and CSR, although this is not always positive. Specifically, we investigate whether CSR performance...

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Bibliographic Details
Main Authors: Ferreira, C., DING, David K., Wongchoti, U.
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2014
Subjects:
Corporate Social Responsibility
CSR
Corporate Governance
Corporate FinancialPerformance
CFP
Stakeholder
Environmental
Business
Online Access:https://ink.library.smu.edu.sg/lkcsb_research/4441
https://ink.library.smu.edu.sg/context/lkcsb_research/article/5440/viewcontent/FinancialReporting.pdf
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Institution: Singapore Management University
Language: English
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spelling sg-smu-ink.lkcsb_research-54402018-07-13T08:19:43Z Reading Between the Lines: Financial Reporting, Implied Corporate Social Responsibility and Corporate Financial Performance Ferreira, C. DING, David K. Wongchoti, U. We provide one of the first analyses of corporate social responsibility (CSR) and firm performance using only annual financial reports. We document a link between corporate financial performance (CFP) and CSR, although this is not always positive. Specifically, we investigate whether CSR performance can be implied from financial reporting and provide evidence that CSR information implied by financial reports have a significant association with CFP. Furthermore, we provide the first comprehensive study of CSR reporting and link it with CFP in New Zealand. 2014-02-01T08:00:00Z text application/pdf https://ink.library.smu.edu.sg/lkcsb_research/4441 https://ink.library.smu.edu.sg/context/lkcsb_research/article/5440/viewcontent/FinancialReporting.pdf http://creativecommons.org/licenses/by-nc-nd/4.0/ Research Collection Lee Kong Chian School Of Business eng Institutional Knowledge at Singapore Management University Corporate Social Responsibility CSR Corporate Governance Corporate FinancialPerformance CFP Stakeholder Environmental Business
institution Singapore Management University
building SMU Libraries
continent Asia
country Singapore
Singapore
content_provider SMU Libraries
collection InK@SMU
language English
topic Corporate Social Responsibility
CSR
Corporate Governance
Corporate FinancialPerformance
CFP
Stakeholder
Environmental
Business
spellingShingle Corporate Social Responsibility
CSR
Corporate Governance
Corporate FinancialPerformance
CFP
Stakeholder
Environmental
Business
Ferreira, C.
DING, David K.
Wongchoti, U.
Reading Between the Lines: Financial Reporting, Implied Corporate Social Responsibility and Corporate Financial Performance
description We provide one of the first analyses of corporate social responsibility (CSR) and firm performance using only annual financial reports. We document a link between corporate financial performance (CFP) and CSR, although this is not always positive. Specifically, we investigate whether CSR performance can be implied from financial reporting and provide evidence that CSR information implied by financial reports have a significant association with CFP. Furthermore, we provide the first comprehensive study of CSR reporting and link it with CFP in New Zealand.
format text
author Ferreira, C.
DING, David K.
Wongchoti, U.
author_facet Ferreira, C.
DING, David K.
Wongchoti, U.
author_sort Ferreira, C.
title Reading Between the Lines: Financial Reporting, Implied Corporate Social Responsibility and Corporate Financial Performance
title_short Reading Between the Lines: Financial Reporting, Implied Corporate Social Responsibility and Corporate Financial Performance
title_full Reading Between the Lines: Financial Reporting, Implied Corporate Social Responsibility and Corporate Financial Performance
title_fullStr Reading Between the Lines: Financial Reporting, Implied Corporate Social Responsibility and Corporate Financial Performance
title_full_unstemmed Reading Between the Lines: Financial Reporting, Implied Corporate Social Responsibility and Corporate Financial Performance
title_sort reading between the lines: financial reporting, implied corporate social responsibility and corporate financial performance
publisher Institutional Knowledge at Singapore Management University
publishDate 2014
url https://ink.library.smu.edu.sg/lkcsb_research/4441
https://ink.library.smu.edu.sg/context/lkcsb_research/article/5440/viewcontent/FinancialReporting.pdf
_version_ 1770572252865101824

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