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 ...