메뉴 건너뛰기




Volumn 53, Issue 4, 2013, Pages 867-903

Strange bedfellows? Voluntary corporate social responsibility disclosure and politics

Author keywords

Corporate individual political contributions; Corporate social responsibility; Political action committees; Presidential voting; Stock market response; Voluntary disclosure

Indexed keywords


EID: 84888380779     PISSN: 08105391     EISSN: 1467629X     Source Type: Journal    
DOI: 10.1111/acfi.12033     Document Type: Article
Times cited : (25)

References (70)
  • 1
    • 1542508930 scopus 로고    scopus 로고
    • The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach
    • Al-Tuwaijri, S., T. Christensen, and K. Hughes, 2004, The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach, Accounting, Organizations and Society 29 (5-6), 447-471.
    • (2004) Accounting, Organizations and Society , vol.29 , Issue.5-6 , pp. 447-471
    • Al-Tuwaijri, S.1    Christensen, T.2    Hughes, K.3
  • 3
    • 84888366304 scopus 로고    scopus 로고
    • Campaign finance regulations and the return on investment from campaign contributions, Working paper (MIT), August.
    • Ansolabehere, S., J. Snyder, and M. Ueda, 2004, Campaign finance regulations and the return on investment from campaign contributions, Working paper (MIT), August.
    • (2004)
    • Ansolabehere, S.1    Snyder, J.2    Ueda, M.3
  • 4
    • 84880760817 scopus 로고    scopus 로고
    • Stock market reaction to green vehicle innovation
    • doi: 10.1111/j.1937-5956.2012.01387.x
    • Ba, S., L. Lisic, Q. Liu, and J. Stallaert, 2012, Stock market reaction to green vehicle innovation. Production and Operations Management, doi: 10.1111/j.1937-5956.2012.01387.x
    • (2012) Production and Operations Management
    • Ba, S.1    Lisic, L.2    Liu, Q.3    Stallaert, J.4
  • 5
    • 51749103773 scopus 로고    scopus 로고
    • Buyer-supplier relationships and the stakeholder theory of capital structure
    • Banerjee, S., S. Dasgupta, and Y. Kim, 2008, Buyer-supplier relationships and the stakeholder theory of capital structure, Journal of Finance 63 (5), 2507-2552.
    • (2008) Journal of Finance , vol.63 , Issue.5 , pp. 2507-2552
    • Banerjee, S.1    Dasgupta, S.2    Kim, Y.3
  • 6
    • 84875539417 scopus 로고    scopus 로고
    • Political activism, information costs, and stock market participation
    • Bonaparte, Y., and A. Kumar, 2013, Political activism, information costs, and stock market participation, Journal of Financial Economics 107 (3), 760-786.
    • (2013) Journal of Financial Economics , vol.107 , Issue.3 , pp. 760-786
    • Bonaparte, Y.1    Kumar, A.2
  • 7
    • 0031184823 scopus 로고    scopus 로고
    • Disclosure level and the cost of capital
    • Botosan, C., 1997, Disclosure level and the cost of capital, The Accounting Review 72 (3), 323-349.
    • (1997) The Accounting Review , vol.72 , Issue.3 , pp. 323-349
    • Botosan, C.1
  • 8
    • 0001705173 scopus 로고
    • Stakeholders' implicit claims and accounting method choice
    • Bowen, R., L. DuCharme, and D. Shorts, 1995, Stakeholders' implicit claims and accounting method choice, Journal of Accounting and Economics 20 (3), 255-295.
    • (1995) Journal of Accounting and Economics , vol.20 , Issue.3 , pp. 255-295
    • Bowen, R.1    DuCharme, L.2    Shorts, D.3
  • 9
    • 0001201270 scopus 로고
    • The existence of self-enforcing contracts
    • Bull, C., 1987, The existence of self-enforcing contracts, Quarterly Journal of Economics 102 (1), 147-159.
    • (1987) Quarterly Journal of Economics , vol.102 , Issue.1 , pp. 147-159
    • Bull, C.1
  • 10
    • 0034918946 scopus 로고    scopus 로고
    • The two faces of capital: corporations and individual capitalists as political actors
    • Burris, V., 2001, The two faces of capital: corporations and individual capitalists as political actors, American Sociological Review 66 (3), 361-381.
    • (2001) American Sociological Review , vol.66 , Issue.3 , pp. 361-381
    • Burris, V.1
  • 12
    • 33746814380 scopus 로고    scopus 로고
    • Household finance
    • Campbell, J., 2006, Household finance, The Journal of Finance 61 (4), 1553-1604.
    • (2006) The Journal of Finance , vol.61 , Issue.4 , pp. 1553-1604
    • Campbell, J.1
  • 13
    • 79951514752 scopus 로고    scopus 로고
    • The quality of accounting information in politically connected firms
    • Chaney, P., M. Faccio, and D. Parsley, 2011, The quality of accounting information in politically connected firms, Journal of Accounting and Economics 51 (1/2), 58-76.
    • (2011) Journal of Accounting and Economics , vol.51 , Issue.1-2 , pp. 58-76
    • Chaney, P.1    Faccio, M.2    Parsley, D.3
  • 14
    • 60449120533 scopus 로고    scopus 로고
    • How well do social ratings actually measure corporate social responsibility?
    • Chatterji, A., D. Levine, and M. Toffel, 2009, How well do social ratings actually measure corporate social responsibility?, Journal of Economics and Management Strategy 18 (1), 125-169.
    • (2009) Journal of Economics and Management Strategy , vol.18 , Issue.1 , pp. 125-169
    • Chatterji, A.1    Levine, D.2    Toffel, M.3
  • 15
    • 84888336421 scopus 로고    scopus 로고
    • Corporate lobbying and financial performance, Working paper (University of Colorado), October.
    • Chen, H., D. Parsley, and Y. Yang, 2012, Corporate lobbying and financial performance, Working paper (University of Colorado), October.
    • (2012)
    • Chen, H.1    Parsley, D.2    Yang, Y.3
  • 16
    • 33748677256 scopus 로고    scopus 로고
    • Corporate political strategy: an examination of the relation between political expenditure, environmental performance, and environmental disclosure
    • Cho, C., D. Patten, and R. Roberts, 2006, Corporate political strategy: an examination of the relation between political expenditure, environmental performance, and environmental disclosure, Journal of Business Ethics 67 (2), 139-154.
    • (2006) Journal of Business Ethics , vol.67 , Issue.2 , pp. 139-154
    • Cho, C.1    Patten, D.2    Roberts, R.3
  • 17
    • 77952958819 scopus 로고    scopus 로고
    • The language of US corporate environmental disclosure
    • Cho, C., R. Roberts, and D. Patten, 2010, The language of US corporate environmental disclosure, Accounting Organizations and Society 35 (4), 431-443.
    • (2010) Accounting Organizations and Society , vol.35 , Issue.4 , pp. 431-443
    • Cho, C.1    Roberts, R.2    Patten, D.3
  • 18
    • 41149174352 scopus 로고    scopus 로고
    • Revisiting the relation between environmental performance and environmental disclosure: an empirical analysis
    • Clarkson, P., Y. Li, G. Richardson, and F. Vasvari, 2008, Revisiting the relation between environmental performance and environmental disclosure: an empirical analysis, Accounting, Organizations and Society 33 (4-5), 303-327.
    • (2008) Accounting, Organizations and Society , vol.33 , Issue.4-5 , pp. 303-327
    • Clarkson, P.1    Li, Y.2    Richardson, G.3    Vasvari, F.4
  • 19
    • 77952563031 scopus 로고    scopus 로고
    • Corporate political contributions and stock returns
    • Cooper, M., H. Gulen, and A. Ovtchinnikov, 2010, Corporate political contributions and stock returns, Journal of Finance 65 (2), 687-724.
    • (2010) Journal of Finance , vol.65 , Issue.2 , pp. 687-724
    • Cooper, M.1    Gulen, H.2    Ovtchinnikov, A.3
  • 20
    • 84990380988 scopus 로고    scopus 로고
    • Corporate environmental disclosure strategies: determinants, costs and benefits
    • Cormier, D., and M. Magnan, 1999, Corporate environmental disclosure strategies: determinants, costs and benefits, Journal of Accounting, Auditing and Finance 14 (4), 429-451.
    • (1999) Journal of Accounting, Auditing and Finance , vol.14 , Issue.4 , pp. 429-451
    • Cormier, D.1    Magnan, M.2
  • 21
    • 85006639074 scopus 로고    scopus 로고
    • Environmental disclosure quality in large German companies: economic incentives, public pressures or institutional conditions?
    • Cormier, D., M. Magnan, and B. Van Velthoven, 2005, Environmental disclosure quality in large German companies: economic incentives, public pressures or institutional conditions?, European Accounting Review 14 (1), 3-39.
    • (2005) European Accounting Review , vol.14 , Issue.1 , pp. 3-39
    • Cormier, D.1    Magnan, M.2    Van Velthoven, B.3
  • 22
    • 0007884883 scopus 로고    scopus 로고
    • Home bias at home: local equity preference in domestic portfolios
    • Coval, J., and J. Moskowitz, 1999, Home bias at home: local equity preference in domestic portfolios, The Journal of Finance 54 (6), 2045-2073.
    • (1999) The Journal of Finance , vol.54 , Issue.6 , pp. 2045-2073
    • Coval, J.1    Moskowitz, J.2
  • 23
    • 0141528576 scopus 로고    scopus 로고
    • Voting preferences and the environment in the American electorate: the discussion extended
    • Davis, F., and A. Wurth, 2003, Voting preferences and the environment in the American electorate: the discussion extended, Society and Natural Resources 16 (8), 729-740.
    • (2003) Society and Natural Resources , vol.16 , Issue.8 , pp. 729-740
    • Davis, F.1    Wurth, A.2
  • 24
    • 79952658642 scopus 로고    scopus 로고
    • Voluntary nonfinancial disclosure and the cost of equity capital: the initiation of corporate social responsibility reporting
    • Dhaliwal, D., O. Li, A. Tsang, and Y. Yang, 2011, Voluntary nonfinancial disclosure and the cost of equity capital: the initiation of corporate social responsibility reporting, The Accounting Review 86 (1), 59-100.
    • (2011) The Accounting Review , vol.86 , Issue.1 , pp. 59-100
    • Dhaliwal, D.1    Li, O.2    Tsang, A.3    Yang, Y.4
  • 25
    • 84888363329 scopus 로고    scopus 로고
    • Are red or blue companies more likely to go green? Politics and corporate social responsibility, Working paper (University of Rochester).
    • Di Giuli, A., and L. Kostovetsky, 2012, Are red or blue companies more likely to go green? Politics and corporate social responsibility, Working paper (University of Rochester).
    • (2012)
    • Di Giuli, A.1    Kostovetsky, L.2
  • 26
    • 84942585214 scopus 로고
    • Disclosure, liquidity, and the cost of capital
    • Diamond, D., and R. Verrecchia, 1991, Disclosure, liquidity, and the cost of capital, The Journal of Finance 46 (4), 1325-1359.
    • (1991) The Journal of Finance , vol.46 , Issue.4 , pp. 1325-1359
    • Diamond, D.1    Verrecchia, R.2
  • 27
    • 84888349715 scopus 로고    scopus 로고
    • Active ownership, Working paper (London Business School), September 30.
    • Dimson, E., I. Karakas, and X. Li, 2012, Active ownership, Working paper (London Business School), September 30.
    • (2012)
    • Dimson, E.1    Karakas, I.2    Li, X.3
  • 28
    • 33645727687 scopus 로고    scopus 로고
    • Politically connected firms
    • Faccio, M., 2006, Politically connected firms, The American Economic Review 96 (1), 369-386.
    • (2006) The American Economic Review , vol.96 , Issue.1 , pp. 369-386
    • Faccio, M.1
  • 29
    • 72149127909 scopus 로고    scopus 로고
    • Stealth disclosure of accounting restatements
    • Files, R., E. Swanson, and S. Tse, 2009, Stealth disclosure of accounting restatements, The Accounting Review 84 (5), 1495-1520.
    • (2009) The Accounting Review , vol.84 , Issue.5 , pp. 1495-1520
    • Files, R.1    Swanson, E.2    Tse, S.3
  • 30
    • 0000663244 scopus 로고
    • Discretionary disclosure and external financing
    • Frankel, R., M. McNichols, and P. Wilson, 1995, Discretionary disclosure and external financing, The Accounting Review 70 (1), 135-150.
    • (1995) The Accounting Review , vol.70 , Issue.1 , pp. 135-150
    • Frankel, R.1    McNichols, M.2    Wilson, P.3
  • 31
    • 67649565535 scopus 로고    scopus 로고
    • Do politically connected boards affect firm value?
    • Goldman, E., J. Rocholl, and J. So, 2009, Do politically connected boards affect firm value?, Review of Financial Studies 22 (6), 2331-2360.
    • (2009) Review of Financial Studies , vol.22 , Issue.6 , pp. 2331-2360
    • Goldman, E.1    Rocholl, J.2    So, J.3
  • 32
    • 84878230296 scopus 로고    scopus 로고
    • Cap-and-trade emission allowances and U.S. companies' balance sheets
    • Griffin, P., 2013, Cap-and-trade emission allowances and U.S. companies' balance sheets. Sustainability Accounting and Management Policy Journal 4 (1), 7-31.
    • (2013) Sustainability Accounting and Management Policy Journal , vol.4 , Issue.1 , pp. 7-31
    • Griffin, P.1
  • 33
    • 84875669611 scopus 로고    scopus 로고
    • Going green: market reaction to CSRwire news releases
    • Griffin, P., and Y. Sun, 2013, Going green: market reaction to CSRwire news releases, Journal of Accounting and Public Policy 32 (2), 93-113.
    • (2013) Journal of Accounting and Public Policy , vol.32 , Issue.2 , pp. 93-113
    • Griffin, P.1    Sun, Y.2
  • 34
    • 0034926393 scopus 로고    scopus 로고
    • Voting preferences and the environment in the American electorate
    • Gruber, D., 2001, Voting preferences and the environment in the American electorate, Society and Natural Resources 14 (6), 455-469.
    • (2001) Society and Natural Resources , vol.14 , Issue.6 , pp. 455-469
    • Gruber, D.1
  • 35
    • 84870235522 scopus 로고    scopus 로고
    • Market reactions to the first-time issuance of corporate sustainability reports
    • Guidry, R., and D. Patten, 2010, Market reactions to the first-time issuance of corporate sustainability reports, Sustainability Accounting, Management and Policy Journal 1 (1), 33-50.
    • (2010) Sustainability Accounting, Management and Policy Journal , vol.1 , Issue.1 , pp. 33-50
    • Guidry, R.1    Patten, D.2
  • 36
    • 58149504187 scopus 로고    scopus 로고
    • The supply of corporate social responsibility disclosures among U.S. firms
    • Holder-Webb, L., J. Cohen, L. Nath, and D. Wood, 2009, The supply of corporate social responsibility disclosures among U.S. firms, Journal of Business Ethics 84 (4), 497-527.
    • (2009) Journal of Business Ethics , vol.84 , Issue.4 , pp. 497-527
    • Holder-Webb, L.1    Cohen, J.2    Nath, L.3    Wood, D.4
  • 37
    • 81055140329 scopus 로고    scopus 로고
    • Red and blue investing: values and finance
    • Hong, H., and L. Kostovetsky, 2012, Red and blue investing: values and finance, Journal of Financial Economics 103 (1), 1-19.
    • (2012) Journal of Financial Economics , vol.103 , Issue.1 , pp. 1-19
    • Hong, H.1    Kostovetsky, L.2
  • 38
    • 84888353063 scopus 로고    scopus 로고
    • Financial constraints on corporate goodness, Working paper (Princeton University), February.
    • Hong, H., J. Kubik, and J. Scheinkman, 2012, Financial constraints on corporate goodness, Working paper (Princeton University), February.
    • (2012)
    • Hong, H.1    Kubik, J.2    Scheinkman, J.3
  • 39
    • 84888342057 scopus 로고    scopus 로고
    • H.R. 3606, Jumpstart Our Business Startups (JOBS) Act, 112th Congress, 2011-2012.
    • H.R. 3606, Jumpstart Our Business Startups (JOBS) Act, 112th Congress, 2011-2012.
  • 41
    • 0000363929 scopus 로고
    • An investigation of the information content of (certain) social responsibility disclosures
    • Ingram, R., 1978, An investigation of the information content of (certain) social responsibility disclosures, Journal of Accounting Research 16 (2), 270-285.
    • (1978) Journal of Accounting Research , vol.16 , Issue.2 , pp. 270-285
    • Ingram, R.1
  • 42
    • 33846484766 scopus 로고    scopus 로고
    • Corporate capital structure and the characteristics of suppliers and customers
    • Kale, J., and H. Shahrur, 2007, Corporate capital structure and the characteristics of suppliers and customers, Journal of Financial Economics 83 (2), 321-365.
    • (2007) Journal of Financial Economics , vol.83 , Issue.2 , pp. 321-365
    • Kale, J.1    Shahrur, H.2
  • 43
    • 0002552523 scopus 로고
    • Political parties and environmental policy
    • in: J. Lester, ed., 2nd edn. (Duke University Press, Durham, NC)
    • Kamieniecki, S., 1995, Political parties and environmental policy, in: J. Lester, ed., Environmental Politics and Policy, 2nd edn. (Duke University Press, Durham, NC), 146-167.
    • (1995) Environmental Politics and Policy , pp. 146-167
    • Kamieniecki, S.1
  • 44
    • 0001457802 scopus 로고
    • The role of market forces in assuring contractual performance
    • Klein, B., and K. Leffler, 1981, The role of market forces in assuring contractual performance, Journal of Political Economy 89 (4), 615-641.
    • (1981) Journal of Political Economy , vol.89 , Issue.4 , pp. 615-641
    • Klein, B.1    Leffler, K.2
  • 45
    • 0001464179 scopus 로고    scopus 로고
    • Voluntary disclosure and equity offerings: reducing information asymmetry or hyping the stock
    • Lang, M., and R. Lundholm, 2000, Voluntary disclosure and equity offerings: reducing information asymmetry or hyping the stock, Contemporary Accounting Research 17 (4), 623-662.
    • (2000) Contemporary Accounting Research , vol.17 , Issue.4 , pp. 623-662
    • Lang, M.1    Lundholm, R.2
  • 46
    • 84888343865 scopus 로고    scopus 로고
    • Does political alignment between top management and directors impair board independence?, Working paper (University of Pittsburgh) May.
    • Lee, J., K. Lee, and N. Nagarajan, 2012, Does political alignment between top management and directors impair board independence?, Working paper (University of Pittsburgh) May.
    • (2012)
    • Lee, J.1    Lee, K.2    Nagarajan, N.3
  • 47
    • 84888349313 scopus 로고    scopus 로고
    • Public Support for Climate and Energy Policies in September, 2012. Yale University and George Mason University, New Haven, CT: Yale Project on Climate Change Communication. Available from
    • Leiserowitz, A., E. Maibach, C. Roser-Renouf, G. Feinberg, and P. Howe, 2012, Public Support for Climate and Energy Policies in September, 2012. Yale University and George Mason University, New Haven, CT: Yale Project on Climate Change Communication. Available from http://environment.yale.edu/climate-communication/files/Policy-Support-September-2012.pdf.
    • (2012)
    • Leiserowitz, A.1    Maibach, E.2    Roser-Renouf, C.3    Feinberg, G.4    Howe, P.5
  • 48
    • 0242534354 scopus 로고    scopus 로고
    • The economic consequences of increased disclosure
    • Leuz, C., and R. Verrecchia, 2000, The economic consequences of increased disclosure, Journal of Accounting Research 38 (Supplement), 91-124.
    • (2000) Journal of Accounting Research , vol.38 , Issue.SUPPL.EMENT , pp. 91-124
    • Leuz, C.1    Verrecchia, R.2
  • 49
    • 84888310943 scopus 로고    scopus 로고
    • Signaling through corporate accountability reporting, Working paper (Northwestern University), Available at:, December 12.
    • Lys, T., J. Naughton, and C. Wang, 2012, Signaling through corporate accountability reporting, Working paper (Northwestern University), Available at: http://ssrn.com/abstract=2143259, December 12.
    • (2012)
    • Lys, T.1    Naughton, J.2    Wang, C.3
  • 50
    • 0347569255 scopus 로고    scopus 로고
    • Misery loves companies: rethinking social initiatives by business
    • Margolis, J., and J. Walsh, 2003, Misery loves companies: rethinking social initiatives by business, Administrative Science Quarterly 48 (2), 268-305.
    • (2003) Administrative Science Quarterly , vol.48 , Issue.2 , pp. 268-305
    • Margolis, J.1    Walsh, J.2
  • 51
    • 32644475799 scopus 로고    scopus 로고
    • Lessons from behavioral finance for retirement plan design
    • eds., Chapter 1, in (Oxford University Press, Oxford, UK).
    • Mitchell, O., and S. Utkus, eds. 2004, Lessons from behavioral finance for retirement plan design, Chapter 1, in Pension Design and Structure: New Lessons from Behavioral Finance (Oxford University Press, Oxford, UK).
    • (2004) Pension Design and Structure: New Lessons from Behavioral Finance
    • Mitchell, O.1    Utkus, S.2
  • 52
    • 0042090748 scopus 로고    scopus 로고
    • Corporate social and financial performance: a meta-analysis
    • Orlitsky, M., F. Schmidt, and S. Rynes, 2003, Corporate social and financial performance: a meta-analysis, Organization Studies 24 (3), 403-441.
    • (2003) Organization Studies , vol.24 , Issue.3 , pp. 403-441
    • Orlitsky, M.1    Schmidt, F.2    Rynes, S.3
  • 53
    • 0036837339 scopus 로고    scopus 로고
    • The relation between environmental performance and environmental disclosure: a research note
    • Patten, D., 2002, The relation between environmental performance and environmental disclosure: a research note, Accounting, Organizations and Society 27 (8), 763-773.
    • (2002) Accounting, Organizations and Society , vol.27 , Issue.8 , pp. 763-773
    • Patten, D.1
  • 54
    • 84888381396 scopus 로고    scopus 로고
    • Voluntary environmental disclosure quality and firm value: further evidence, Working paper (University of Utah), May.
    • Plumlee, M., D. Brown, R. Hayes, and S. Marshall, 2012, Voluntary environmental disclosure quality and firm value: further evidence, Working paper (University of Utah), May.
    • (2012)
    • Plumlee, M.1    Brown, D.2    Hayes, R.3    Marshall, S.4
  • 55
    • 0034386789 scopus 로고    scopus 로고
    • Location, competition, and economic development: local clusters in a global economy
    • Porter, M., 2000, Location, competition, and economic development: local clusters in a global economy, Economic Development Quarterly 14 (1), 15-34.
    • (2000) Economic Development Quarterly , vol.14 , Issue.1 , pp. 15-34
    • Porter, M.1
  • 56
    • 84888317452 scopus 로고    scopus 로고
    • Unleashing the campaign contributions of corporations
    • August 28. Available at:
    • Porter, E., 2012. Unleashing the campaign contributions of corporations. The New York Times, August 28. Available at: http://www.nytimes.com.
    • (2012) The New York Times
    • Porter, E.1
  • 57
    • 0033474994 scopus 로고    scopus 로고
    • Who reports earnings when reporting is optional? The market for new franchises
    • Price, R., 1999, Who reports earnings when reporting is optional? The market for new franchises, Journal of Accounting and Economics 28 (3), 391-423.
    • (1999) Journal of Accounting and Economics , vol.28 , Issue.3 , pp. 391-423
    • Price, R.1
  • 58
    • 53549084094 scopus 로고    scopus 로고
    • Relationship-specific investments and earnings management: evidence on corporate suppliers and customers
    • Raman, K., and H. Shahrur, 2008, Relationship-specific investments and earnings management: evidence on corporate suppliers and customers, The Accounting Review 83 (4), 1041-1081.
    • (2008) The Accounting Review , vol.83 , Issue.4 , pp. 1041-1081
    • Raman, K.1    Shahrur, H.2
  • 59
    • 70349205595 scopus 로고    scopus 로고
    • Determinants of corporate social responsibility ratings by Spanish listed firms
    • Reverte, C., 2009, Determinants of corporate social responsibility ratings by Spanish listed firms, Journal of Business Ethics 88 (2), 351-366.
    • (2009) Journal of Business Ethics , vol.88 , Issue.2 , pp. 351-366
    • Reverte, C.1
  • 60
    • 0001232952 scopus 로고
    • Determinants of corporate social responsibility disclosure: an application of stakeholder theory
    • Roberts, R., 1992, Determinants of corporate social responsibility disclosure: an application of stakeholder theory, Accounting, Organizations, and Society 17 (6), 595-612.
    • (1992) Accounting, Organizations, and Society , vol.17 , Issue.6 , pp. 595-612
    • Roberts, R.1
  • 61
    • 76749106986 scopus 로고    scopus 로고
    • Political views and corporate decision-making: the case of corporate social responsibility
    • Rubin, A., 2008, Political views and corporate decision-making: the case of corporate social responsibility, Financial Review 43 (3), 337-360.
    • (2008) Financial Review , vol.43 , Issue.3 , pp. 337-360
    • Rubin, A.1
  • 62
    • 84888361183 scopus 로고    scopus 로고
    • SEC , Conflict minerals, Final Rules, SEC Release No. 34-67716; File No. S7-40-10, Available at:
    • SEC (2012), Conflict minerals, Final Rules, SEC Release No. 34-67716; File No. S7-40-10, Available at: http://www.sec.gov/rules/final/2012/34#x2014;67716.pdf.
    • (2012)
  • 63
    • 33745313922 scopus 로고    scopus 로고
    • Disclosure risk and price drift
    • Shin, H., 2006, Disclosure risk and price drift, Journal of Accounting Research 44 (2), 351-379.
    • (2006) Journal of Accounting Research , vol.44 , Issue.2 , pp. 351-379
    • Shin, H.1
  • 64
    • 0035592929 scopus 로고    scopus 로고
    • Environmental policy and party divergence in Congress
    • Shipan, C., and W. Lowry, 2001, Environmental policy and party divergence in Congress, Political Research Quarterly 54 (2), 245-263.
    • (2001) Political Research Quarterly , vol.54 , Issue.2 , pp. 245-263
    • Shipan, C.1    Lowry, W.2
  • 66
    • 0001062886 scopus 로고
    • Data in search of a theory: a critical examination of the relationships among social performance, social disclosure, and economic performance of U.S. firms
    • Ullmann, A., 1985, Data in search of a theory: a critical examination of the relationships among social performance, social disclosure, and economic performance of U.S. firms, The Academy of Management Review 10 (3), 540-577.
    • (1985) The Academy of Management Review , vol.10 , Issue.3 , pp. 540-577
    • Ullmann, A.1
  • 67
  • 70
    • 84888358155 scopus 로고    scopus 로고
    • How companies influence elections: political campaign spending and patterns at America's largest companies
    • Available at:
    • Welsh, H., and R. Young, 2010. How companies influence elections: political campaign spending and patterns at America's largest companies. Sustainable Investments Institute and IRRC Institute. Available at: http://ssrn.com/abstract=1692739.
    • (2010) Sustainable Investments Institute and IRRC Institute
    • Welsh, H.1    Young, R.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.