Corporate social responsibility and the market reaction to negative events : evidence from inadvertent and fraudulent restatement announcements
Year of publication: |
2021
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Authors: | Bartov, Eli ; Marra, Antonio ; Momenté, Francesco |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 96.2021, 2, p. 81-106
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Subject: | negative events | accounting restatements | corporate social responsibility | accounting fraud | inadvertent accounting errors | Corporate Social Responsibility | Corporate social responsibility | Ankündigungseffekt | Announcement effect | Bilanzdelikt | Accounting fraud | Betrug | Fraud | Rechnungswesen | Accounting | Nachhaltigkeitsbericht | Sustainability reporting | Wirtschaftsprüfung | Financial audit | Berichtswesen | Reporting |
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