Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/333858 
Authors: 
Year of Publication: 
2024
Citation: 
[Journal:] Journal of Business and Economic Studies (JBES) [ISSN:] 2576-3458 [Volume:] 28 [Issue:] 1 [Year:] 2024 [Pages:] 99-111
Publisher: 
Northeast Business and Economics Association (NBEA), Port Jefferson, NY
Abstract: 
Corporate social responsibility has gained increasing popularity among managers and investors. Many firms commit significant resources and consider CSR as a part of their long-term strategic plan. Whether corporate social responsibility affects corporate financial information quality has been an important question. Using a big sample of corporations in the U.S., I study the relationship between corporate social responsibility (CSR) and corporate financial information quality. I find a significant and positive relationship between CSR and financial information quality. This relationship is robust to potential endogeneity concerns. These findings have important implications for financial disclosure, CSR, and corporate strategy.
Subjects: 
Corporate Social Responsibility
Financial Reporting
Information Quality
Creative Commons License: 
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Document Type: 
Article

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