مقاله بیس مناسب برای پایان نامه حسابداری باعنوان:مسئولیت اجتماعی شرکت ها و دقت پیش بینی تحلیلگر
بصورت انگلیسی و در 50صفحه بافرمت PDF
چاپ 2016 و برگرفته ازمجله معتبر
طبق رعایت اصول اخلاقی وجلوگیری ازتکراری شدن موضوع ازفروختن مقالات به چند نفراجتناب ومتعهد میشویم این مقاله بیس فقط به یک نفر(اولین خریدار) فروخته خواهد شد وطبق تنظیمات سایت پس از اولین فروش لینک این مقاله غیرفعال خواهد شد.
Corporate Social Responsibility Report Narratives and Analyst Forecast Accuracy
Abstract
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 examine the relationship between the CSR disclosure scores and analyst forecasts. We find that CSR reporters with high disclosure scores are associated with more accurate forecasts, whereas low score CSR reporters are not associated with more accurate forecasts than firms who do not issue CSR reports. The findings are robust to controlling for firm characteristics including CSR activity ratings and financial narratives. The findings are driven by experienced CSR reporters rather than first-time CSR reporters. Together, our findings suggest that the content of CSR reports helps to improve analyst forecast accuracy, and this relationship is more pronounced for CSR reports with more substantial content.
Keywords: Corporate social responsibility reporting, textual disclosures, analyst forecasts
مقاله بیس باعنوان: مسئولیت اجتماعی شرکت ها و دقت پیش بینی تحلیلگر
