Albert Tsang

Oct 30, 2024 | dialnet.unirioja.es | Albert Tsang |Yujie Wang |Yi Xiang |Li Yu

IdiomacatalàDeutschEnglishespañoleuskarafrançaisgalegoitalianoportuguêsromână

Feb 13, 2024 | onlinelibrary.wiley.com | Zihua Liu |Ziyao San |Albert Tsang |Li Yu

REFERENCES , , & (2005). The association between outside directors, institutional investors and the properties of management earnings forecasts. Journal of Accounting Research, 43(3), 343–375. , , , , & (2003). Fractionalization. Journal of Economic Growth, 8(2), 155–194. , , , & (1993). Relative informativeness of accounting disclosures in different countries. Journal of Accounting Research, 31, 183–223. , & (2000).

May 16, 2023 | onlinelibrary.wiley.com | Long Chen |George Mason |Chih-Hsien Liao |Albert Tsang

Abstract The literature on corporate social responsibility (CSR) disclosure focuses on its economic consequences, but little is known about motivations—especially CEO personal incentives– behind such disclosure. Using an array of CSR reporting measures, we find that career concerns of CEOs early in their tenure motivate them to use voluntary CSR reporting as a signaling mechanism.