Construct · 1 fields · 1 citations

CSR disclosure and analyst forecast accuracy: a standalone construct

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Sustainability accounting

the finding that standalone CSR reports are associated with more accurate analyst earnings forecasts, especially in stakeholder-oriented countries.

In sustainability accounting, CSR disclosure and analyst forecast accuracy refers to the finding that standalone CSR reports are associated with more accurate analyst earnings forecasts, especially in stakeholder-oriented countries. This meaning comes from Dhaliwal (2012) in The Accounting Review.[1]

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Nearby constructs

accuracy3 fields · 6 citationsjingle · one word, three constructs analyst forecast accuracy1 fields · 1 citationsanchor · a standalone construct disclosure6 fields · 14 citationsjingle · one name, six constructs

References

Dhaliwal, D. S., Radhakrishnan, S., Tsang, A., & Yang, Y. G. (2012). Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure. The Accounting Review, 87(3), 723-759. https://doi.org/10.2308/accr-10218

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