Restatement of CSR Reports: Frequency, Magnitude, and Determinants*
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DOI: 10.1111/1911-3846.12666
Abstract: We provide the first direct analysis of the magnitude of unreliable quantitative information disclosed in corporate social responsibility (CSR) reports. CSR report reliability is of particular interest to fund managers for investment decisions as well… read more here.
Keywords: frequency magnitude; reports frequency; csr reports; reliability ... See more keywords