Voluntary Disclosure and Market Valuation of Sustainability Reports in Korea: The Case of Chaebols

This paper investigates whether chaebol firms tend to issue corporate social responsibility (CSR) reports more than non-chaebol firms. Based on previous studies documenting chaebols’ tunneling activities at the expense of other shareholders, we anticipate that chaebol firms are more likely to volunt...

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Veröffentlicht in:	Sustainability 2019-07, Vol.11 (13), p.3577
Hauptverfasser:	Lee, Dongheun, Lee, Sejoong, Cho, Na-Eun
Format:	Artikel
Sprache:	eng
Schlagworte:	Cash flow Disclosure Earnings Hypotheses Investments Reputations Social responsibility Stockholders Sustainability Sustainability reporting Sustainable development Voting rights
Online-Zugang:	Volltext
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