Abstract
This thesis investigates the benefits of corporate social responsibility (CSR) engagement for the US firms with financial restatement during 2000-2019. The first two studies examine the impacts of CSR disclosure on analyst forecast accuracy and financial audits respectively, where CSR disclosure quality is measured using a self-constructed disclosure score. The third study focuses on CSR performance and tax aggressiveness in the context of tax-related restatements. The results suggest that restating firms' previous CSR behavior positively affects the perceptions of financial analysts, auditors, and regulators, providing insurance-like protection against adverse consequences of restatements.
| Original language | English |
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| Qualification | Doctor of Philosophy |
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| Award date | 17 May 2021 |
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| Publication status | Unpublished - 2021 |
Access to Document
- THESIS - DOCTOR OF PHILOSOPHY - ZHANG Lu - 2021
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