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How Disclosure Features of Corporate Social Responsibility Reports Interact with Investor Numeracy to Influence Investor Judgments

Citations

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Cited by:

  1. Kevin Hale & Steven E. Kaszak, 2026. "The Influence of Managerial Involvement in Corporate Social Responsibility on Real Earnings Management Decisions," Journal of Business Ethics, Springer, vol. 204(1), pages 105-125, February.
  2. Renxiang He & Hongtao Chen & Xiang Zhu, 2025. "Corporate hypocrisy and ESG rating divergence," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(1), pages 1122-1146, January.
  3. Kanbaty, Majid & Hellmann, Andreas & He, Liyu, 2020. "Infographics in corporate sustainability reports: Providing useful information or used for impression management?," Journal of Behavioral and Experimental Finance, Elsevier, vol. 26(C).
  4. Ali Uyar & Simone Pizzi & Fabio Caputo & Cemil Kuzey & Abdullah S. Karaman, 2022. "Do shareholders reward or punish risky firms due to CSR reporting and assurance?," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 43(5), pages 1596-1620, July.
  5. Bazrafshan, Ebrahim, 2023. "The role of ESG ranking in retail and institutional investors' attention and trading behavior," Finance Research Letters, Elsevier, vol. 58(PC).
  6. Khemani, Purnima & Kumar, Dilip, 2025. "Do opposites attract? Understanding the influence of infographics and message credibility on investor perceptions and decision-making," Journal of Business Research, Elsevier, vol. 200(C).
  7. Xiaolan Yang & Wenting Meng & Shu Chen, 2025. "Do images help? The impact of proenvironment photographs and graphs in environmental disclosures on investor perceptions and willingness to invest," Business Strategy and the Environment, Wiley Blackwell, vol. 34(1), pages 203-217, January.
  8. Marta Pizzetti & Lucia Gatti & Peter Seele, 2021. "Firms Talk, Suppliers Walk: Analyzing the Locus of Greenwashing in the Blame Game and Introducing ‘Vicarious Greenwashing’," Journal of Business Ethics, Springer, vol. 170(1), pages 21-38, April.
  9. Yang, Yanjia & Tan, Hun-Tong, 2024. "What you are versus what you do: The effect of noun-verb framing in earnings conference calls," Accounting, Organizations and Society, Elsevier, vol. 113(C).
  10. Jane Andrew & Max Baker, 2020. "Corporate Social Responsibility Reporting: The Last 40 Years and a Path to Sharing Future Insights," Abacus, Accounting Foundation, University of Sydney, vol. 56(1), pages 35-65, March.
  11. Wang, Lei & Dong, Lei, 2025. "The interactive effects of strategy communication and report integration on investors' reactions to corporate social responsibility measures," Advances in accounting, Elsevier, vol. 68(C).
  12. Ye Chen & Naiding Yang, 2023. "The effect of corporate donation motive attribution on investors' judgments of future earnings prospects: The moderating role of individual moral orientation," Business Ethics, the Environment & Responsibility, John Wiley & Sons, Ltd., vol. 32(2), pages 435-453, April.
  13. Joseph A. Johnson & Jochen Theis & Adam Vitalis & Donald Young, 2020. "The Influence of Firms' Emissions Management Strategy Disclosures on Investors' Valuation Judgments†," Contemporary Accounting Research, John Wiley & Sons, vol. 37(2), pages 642-664, June.
  14. Liu, Jing & Fan, Yizhong & Yu, Peng & Ren, Yijia, 2025. "Superstar CEOs and the presentation style of CSR reports: Truthful reflection or impression management?," International Review of Financial Analysis, Elsevier, vol. 105(C).
  15. Alexander Nekrasov & Siew Hong Teoh & Shijia Wu, 2022. "Visuals and attention to earnings news on twitter," Review of Accounting Studies, Springer, vol. 27(4), pages 1233-1275, December.
  16. Austin, Chelsea Rae & Bobek, Donna D. & Harris, Ling L., 2021. "Does information about gender pay matter to investors? An experimental investigation," Accounting, Organizations and Society, Elsevier, vol. 90(C).
  17. Jochen Theis & Marvin Nipper & Marco Meier, 2024. "The influence of corporate philanthropic donations on private investors' valuation judgments: Experimental evidence," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(1), pages 540-554, January.
  18. Albrecht, Disen Huang & Anantharaman, Divya & Zhao, Keyi, 2025. "Is a picture worth a thousand words? Image usage in ESG reports," Accounting, Organizations and Society, Elsevier, vol. 115(C).
  19. Zhe Zhang & Mijia Gong & Shanshan Zhang & Ming Jia, 2023. "Buffering or Aggravating Effect? Examining the Effects of Prior Corporate Social Responsibility on Corporate Social Irresponsibility," Journal of Business Ethics, Springer, vol. 183(1), pages 147-163, February.
  20. Shu Chen & Jiaqi Wang & Xiaolan Yang, 2026. "Pure Altruism or Warm-Glow Altruism? Altruistic Motivation and Gender Differences in Socially Responsible Investment," Journal of Business Ethics, Springer, vol. 204(1), pages 127-144, February.
  21. Martin, Rachel, 2019. "Examination and implications of experimental research on investor perceptions," Journal of Accounting Literature, Elsevier, vol. 43(C), pages 145-169.
  22. Luz, Valentin & Schauer, Victor & Viehweger, Martin, 2024. "Beyond preferences: Beliefs in sustainable investing," Journal of Economic Behavior & Organization, Elsevier, vol. 220(C), pages 584-607.
  23. Hongfei Ruan & Yongzhi Du & Yinju Nie & Yi Xiang, 2025. "Visual Expressions in Corporate Social Responsibility Reports: The Role of Minority Investors' Online Information Demand," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(3), pages 2895-2920, May.
  24. Chen, Zhenhua & Loftus, Serena, 2019. "Multi-method evidence on investors’ reactions to managers’ self-inclusive language," Accounting, Organizations and Society, Elsevier, vol. 79(C).
  25. Brown, T. & Grant, Stephanie M. & Winn, Amanda M., 2020. "The effect of mobile device use and headline focus on investor judgments," Accounting, Organizations and Society, Elsevier, vol. 83(C).
  26. Tsang, Albert & Frost, Tracie & Cao, Huijuan, 2023. "Environmental, Social, and Governance (ESG) disclosure: A literature review," The British Accounting Review, Elsevier, vol. 55(1).
  27. Ana Fern'andez Vilas & Rebeca D'iaz Redondo & Ant'on Lorenzo Garc'ia, 2023. "The irruption of cryptocurrencies into Twitter cashtags: a classifying solution," Papers 2312.11531, arXiv.org.
  28. Kim T. Baumgartner & Carolin A. Ernst & Thomas M. Fischer, 2022. "How Corporate Reputation Disclosures Affect Stakeholders’ Behavioral Intentions: Mediating Mechanisms of Perceived Organizational Performance and Corporate Reputation," Journal of Business Ethics, Springer, vol. 175(2), pages 361-389, January.
  29. Maiolini, Riccardo & Nasta, Luigi, 2024. "Crowdfunding for sustainability: How environmental activism moderates support for B2B and B2C campaigns," Finance Research Letters, Elsevier, vol. 69(PB).
  30. Li, Wenqin & Benkraiem, Ramzi & Ding, Rong & Saadi, Samir & Zhang, Ziyang (John), 2024. "Board centrality and environmental disclosures: Evidence from the polluting Industries in China," Emerging Markets Review, Elsevier, vol. 60(C).
  31. Hien Hoang & Robyn Moroney & Soon‐Yeow Phang & Xinning Xiao, 2023. "Investor reactions to key audit matters: Financial and non‐financial contexts," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(3), pages 3325-3349, September.
  32. Amanda Sanseverino & Jimena González-Ramírez & Kelly Cwik, 2024. "Do ESG progress disclosures influence investment decisions?," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(1), pages 107-126, March.
  33. Kathleen A. Bentley‐Goode & Roger Simnett & Anne Thompson & Andrew J. Trotman, 2025. "Choice of assurance provider and impact on quality of sustainability reporting: Evidence from sustainability reporting restatements," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 65(2), pages 2135-2172, June.
  34. Soon‐Yeow Phang & Hien Hoang, 2021. "Does positive CSR increase willingness to invest in a company based on performance? The incremental role of combined assurance," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(4), pages 5631-5654, December.
  35. Steven E. Kaszak & Philip M. J. Reckers & Alan Reinstein, 2025. "The Impact of Antagonistic Narcissism on Auditor Skepticism with Moderation by Client Financial and ESG Performance," Journal of Business Ethics, Springer, vol. 202(3), pages 567-586, December.
  36. Boyle, Erik S. & Mintchik, Natalia & Warne, Rick C., 2023. "When it pays to be a friend: Investigating nonprofessional investors' judgments toward CSR companies following an accounting restatement," Advances in accounting, Elsevier, vol. 60(C).
  37. Lei Dong & Bernard Wong‐On‐Wing, 2021. "Does causally linking nonfinancial measures influence investors' use of management’s disclosures of nonfinancial information?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(S1), pages 2269-2299, April.
  38. Elkins, Hamilton & Entwistle, Gary & Schmidt, Regan N., 2021. "The influence of opportunistic capital structure disclosure in international financial reporting on nonprofessional investors," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 42(C).
  39. Giovanni Catello Landi & Francesca Iandolo & Antonio Renzi & Andrea Rey, 2022. "Embedding sustainability in risk management: The impact of environmental, social, and governance ratings on corporate financial risk," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(4), pages 1096-1107, July.
  40. Regan Stevenson & Jared Eutsler & Bradley Lang & Jesse C. Robertson, 2025. "Financial statement audit and regulatory focus in equity crowdfunding decisions," Small Business Economics, Springer, vol. 64(3), pages 1233-1258, March.
  41. Anthony C. Bucaro & Kevin E. Jackson & Jeremy B. Lill, 2020. "The Influence of Corporate Social Responsibility Measures on Investors' Judgments When Integrated in a Financial Report Versus Presented in a Separate Report," Contemporary Accounting Research, John Wiley & Sons, vol. 37(2), pages 665-695, June.
  42. William D. Brink & Karen De Meyst & Tim V. Eaton, 2022. "The Impact of Human Rights Reporting and Presentation Formats on Non-Professional Investors’ Perceptions and Intentions to Invest," Sustainability, MDPI, vol. 14(4), pages 1-25, February.
  43. Kerry A. Humphreys & Ken T. Trotman, 2022. "Judgment and decision making research on CSR reporting in the COVID‐19 pandemic environment," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(1), pages 739-765, March.
  44. Gatti, Lucia & Pizzetti, Marta & Seele, Peter, 2021. "Green lies and their effect on intention to invest," Journal of Business Research, Elsevier, vol. 127(C), pages 228-240.
  45. Shivaram Rajgopal & Prasanna Tantri, 2023. "Does a Government Mandate Crowd Out Voluntary Corporate Social Responsibility? Evidence from India," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 61(1), pages 415-447, March.
  46. Maria Misiuda & Maik Lachmann, 2022. "Investors’ Perceptions of Sustainability Reporting—A Review of the Experimental Literature," Sustainability, MDPI, vol. 14(24), pages 1-24, December.
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