Finance and Accounting: Recent submissions
Now showing items 41-45 of 396
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Abnormal CSR and financial performance
(Routledge, 10 June 2022)This study develops a corporate social responsibility (CSR) measure for abnormal CSR. Based on a microeconomic framework, we argue and show that firm-level variables determine a firm-specific, normal (expected) level of ... -
Bridging the gap between stock price and bottom-line accounting numbers
(Springer, 23 September 2022)We develop a method for extracting ‘other information’ from the articulation between bottom-line accounting numbers and stock prices. We posit that ‘other information’ captures future earnings growth originating from ... -
The moderating role of CEO sustainability reporting style in the relationship between sustainability performance, sustainability reporting, and cost of equity
(Springer, 29 March 2022)This paper explores the role of individual managers in the relationship between sustainability performance, sustainability reporting, and cost of equity. Based on prior research showing that both sustainability performance ... -
A structured framework to understand CSR decision-making: A case study of multiple rationales
(Elsevier, 5 April 2022)The organisational justifications made for CSR-related decisions and actions are examined over time using a structured framework premised on instrumental, political, integrative and ethical as well as first and second-order ... -
The role of gender in the aggressive questioning of CEOs during earnings conference calls
(American Accounting Association, 17 March 2022)We investigate the role of gender on the aggressiveness of sell-side analysts’ questions during earnings conference calls. Our tests reveal that the verbal aggressiveness of analysts’ questions is significantly associated ...