Corporate social responsibility and financial statement comparability: Evidence from China
Sign Up to like & getrecommendations! Published in 2020 at "Corporate Social Responsibility and Environmental Management"
DOI: 10.1002/csr.1890
Abstract: This study examines the association between corporate social responsibility (CSR) performance and financial statement comparability. We use a sample of 7,462 firmâyear observations from firms listed on China's stock exchanges from 2007 to 2016 and… read more here.
Keywords: financial statement; social responsibility; corporate social; statement comparability ... See more keywords
Proprietary Costs of Financial Reporting, Country-Level Attributes, and Financial Statement Comparability
Sign Up to like & getrecommendations! Published in 2025 at "Journal of International Accounting Research"
DOI: 10.2308/jiar-2021-101
Abstract: Previous studies indicate the existence of a negative relation between proprietary costs of financial reporting and financial statement comparability in the United States. However, this relation may vary depending on the strength of the financial… read more here.
Keywords: proprietary costs; statement comparability; financial reporting; financial statement ... See more keywords