We investigate whether a firm's corporate social responsibility (CSR) activities engender investor trust. Motivated by the observation that investor trust facilitates greater informational price efficiency, we address our question by examining the relation between CSR and three dimensions of...

We propose that when firm agents, such as managers and employees, perceive the board to have congruent values about ESG activities with them, then they are more willing to commit their human capital and effort to the ESG activities to increase firm value. Potentially positive NPV ESG projects...

Purpose: Recent examples of corporate misconduct have increased the responsibility of entities and the accounting profession to regain public trust. Adherence to laws and regulations supports good corporate citizenship and public trust in ethical cultures. The International Ethics Standards...

People benefit from being perceived as trustworthy. Examples include sellers trying to attract buyers, or candidates in elections trying to attract voters. In a laboratory experiment using exchange games, in which the trustor can choose the trustee, we study whether trustees can signal their...