Is the Relation between CSR and Stock Market Valuation Subject to an Institutionalization Process? An International Perspective

In this paper, we analyse how similarity in Corporate Social Responsibility (CSR) disclosure mediates the relation between CSR performance and a firm’s stock market valuation. For our purpose, CSR disclosure encompasses environmental and social dimensions. CSR disclosure similarity reflects an insti...

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Bibliografiske detaljer
Auteurs principaux: Cormier, Denis, Magnan, Michel
Format: Article ou chapitre numérique
Sprog:Français
Udgivet: 2019
Fag:
Online adgang:Accès Université d'Orléans et IFPM
Accès Université d'Orléans et IFPM

Internet

https://ezproxy.univ-orleans.fr/login?url=https://shs.cairn.info/revue-comptabilite-controle-audit-2019-2-page-87?lang=en
https://ezproxy.univ-orleans.fr/login?url=https://doi.org/10.3917/cca.252.0087