Does mandatory corporate social responsibility disclosure affect share price responses to earnings announcements? : evidence from China
Peixin Wang, Haijie Huang, Edward Lee, Jirada Petaibanlue
| Year of publication: |
2021
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|---|---|
| Authors: | Wang, Peixin ; Huang, Haijie ; Lee, Edward ; Jirada Petaibanlue |
| Published in: |
Journal of international accounting research. - Sarasota, Fla. : American Accounting Association, ISSN 1542-6297, ZDB-ID 2118810-5. - Vol. 20.2021, 3, p. 137-164
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| Subject: | corporate social responsibility | disclosure regulation | earnings response coefficient | post-earnings announcement drift | China | Corporate Social Responsibility | Corporate social responsibility | Ankündigungseffekt | Announcement effect | Börsenkurs | Share price | Unternehmenspublizität | Corporate disclosure | Gewinn | Profit | Nachhaltigkeitsbericht | Sustainability reporting | Auskunftspflicht | Disclosure regulation | Gewinnprognose | Earnings announcement |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/JIAR-2021-075 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012806057