Stuart, Andrew C.; Fuller, Stephen H.; Heron, Nicole M.; … - In: Journal of Accounting Literature 45 (2022) 1, pp. 1-47
Purpose This paper aims to review and synthesize the corporate social responsibility (CSR) disclosure literature in order to (1) develop a comprehensive definition of disclosure quality; (2) review the evolution of disclosure quality proxies used by accounting researchers; (3) describe the...
