As part of corporate social responsibility, companies invest in activities that promote human rights or refrain from activities that violate human rights. Investments in human rights, however, usually do not yield immediate benefits. Rather, they are expected to improve the reputation of the...

We investigate the role of a country's position as a tax haven and its level of corruption in information asymmetry for non-US stocks listed on the New York Stock Exchange. Our results indicate that non-US stocks from countries with more pronounced attributes of tax havens and more corruption...