Keywords: Nonfinancial disclosure
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Journal Articles

Corporate social responsibility (CSR) practices by SIN firms: Evidence from CSR activity and disclosure

Zenu Sharma, Liang Song
Journal: Asian Review of Accounting
Asian Review of Accounting (2018) 26 (3): 359–372.
https://doi.org/10.1108/ARA-06-2017-0102
Published: 06 August 2018
... Corporate social responsibility Firm value SIN stocks Nonfinancial disclosure M41 M48 The role of social norms in economic decision making is crucial and has not received adequate attention (Akerlof, 2007). Social norms “reflect how the respective decision makers think, they and others...
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