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March 18, 2026The Accounting Review

Investors, Corporate Social Performance and Information Disclosure: An Empirical Study .

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Authors

BSBarry H. SpicerUniversity of Auckland

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Implication

Empirical analysis shows a connection between corporate social performance and investment value, suggesting important implications.

Key Points

  • This study aims to investigate the relationship between investors' perceptions and corporate social performance disclosure.
  • Analyzed associations between financial indicators and corporate performance on pollution control.
  • Sampled companies from a pollution-prone industry.
  • Tested economic variables such as profitability and risk against social performance indicators.
  • Found statistically significant associations between investment value and social performance.
  • Observed a decline in these associations over time.

Cite This Study

Barry H. Spicer (1978) studied this question.

synapsesocial.com/papers/69ba42cf4e9516ffd37a35e3https://doi.org/10.2308/tar-4500516
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1Sustainability Disclosure, Governance, and Corporate Performance: Evidence from Accounting- and Market-Based Measures2026
  2. 2Environmental Disclosure Versus Environmental Performance: Implications for Corporate Financial Performance and Risk2026
  3. 3Market Response to Environmental Information Produced Outside the Firm .1983 · 8 citations
  4. 4A Meta-Analysis of ESG Disclosure and Company’s Economic Performance2024 · 6 citations
  5. 5Environmental information disclosure and corporate financial performance: Evidence from China2024 · 11 citations