财务、会计seminar第一百二十九期讲座

演讲题目：The Effects of CSR Reporting Frameworks and Financial Conditions on Managers’ Willingness to Invest in CSR

演 讲 者：JOHNNY JERMIAS

          SIMON FRASER UNIVERSITY

演讲时间： 2016年10月8日（周六）上午10:00—11:30

演讲地点：嘉庚二203室

主 持 人：陈亚盛 教授

参 加 者：对会计、财务研究有兴趣的师生

摘要：

    Previous studies on Corporate Social Responsibility (CSR) have focused on the impacts of CSR disclosure on the decision making of external users of CSR information. This study contributes to the literature through its focus on how CSR disclosure impacts on the decision making of internal users of this information. Specifically, we investigated the impacts of CSR reporting frameworks and companies’ financial conditions on managers’ willingness to invest in a CSR project. Our findings supported our hypothesis that managers are significantly more willing to invest in a CSR project when their companies can disclose their CSR activities using a standalone CSR reporting framework. We also found that an integrated reporting framework did not incrementally affect managers’ willingness to invest in a CSR project relative to the financial statement disclosure framework. Moreover, we found that companies' financial conditions did not affect the likelihood of managers investing in a CSR project. Our findings extend legitimacy theory by suggesting that the means of legitimation, via standalone reporting frameworks, have varying impacts on managers’ behavior. This study contributes to the literature on the impacts of various reporting mechanisms on internal decision making.

http:/uploadfile/2016/0928/20160928034307851.pdf