Corporate Social Responsibility Report Narratives and Analyst Forecast Accuracy
Standalone corporate social responsibility (CSR) reports vary considerably in the content of information released due to their voluntary nature. In this study, we develop a disclosure score based on the tone, readability, length, and the numerical and horizon content of CSR report narratives, and ex...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Springer Netherlands
2019
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| Subjects: | |
| Online Access: | View Fulltext in Publisher |