A Broader Perspective on Corporate Social Responsibility Research in Accounting

In this paper, the authors suggest that corporate social responsibility (CSR) research in accounting could benefit significantly if accounting researchers were more open to the possibility that CSR activities and related disclosures are driven by both shareholders and non-shareholder constituents, a...

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Veröffentlicht in:The Accounting review 2012-05, Vol.87 (3), p.797-806
Hauptverfasser: Moser, Donald V., Martin, Patrick R.
Format: Artikel
Sprache:eng
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