Browsing Research Articles (University of Pretoria) by Author "Cahan, Steven F."

Browsing Research Articles (University of Pretoria) by Author "Cahan, Steven F."

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  • Are CSR disclosures value relevant? Cross-country evidence 
    Cahan, Steven F.; De Villiers, Charl Johannes; Jeter, Debra C.; Naiker, Vic; Van Staden, Chris J. (Routledge, 2016-03)
    Using proprietary data that rate corporate social responsibility (CSR) disclosures of firms in 21 countries, this study examines how the strength of nation-level institutions affects the extent of CSR disclosures. We ...