Ryou, Ji Woo; Tsang, Albert; Wang, Kun Tracy - 2021
corporate social responsibility (CSR) disclosure, is associated with the intensity of product market competition (PMC). Despite … likelihood, frequency, and length of standalone CSR reports decrease in response to heightened PMC. We also find that higher PMC … intensity is associated with a reduced likelihood of CSR disclosure with external assurance, CSR disclosure in accordance with …