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  1.  45
    Corporate Social Responsibility Report Narratives and Analyst Forecast Accuracy.Albert Tsang, Suresh Radhakrishnan, Sunay Mutlu & Volkan Muslu - 2019 - Journal of Business Ethics 154 (4):1119-1142.
    Standalone corporate social responsibility reports vary considerably in the content of information released due to their voluntary nature. In this study, we develop a disclosure score based on the tone, readability, length, and the numerical and horizon content of CSR report narratives, and examine the relationship between the CSR disclosure scores and analyst forecasts. We find that CSR reporters with high disclosure scores are associated with more accurate forecasts, whereas low score CSR reporters are not associated with more accurate forecasts (...)
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  2.  35
    Corporate Philanthropy, Ownership Type, and Financial Transparency.Cuili Qian, Xinzi Gao & Albert Tsang - 2015 - Journal of Business Ethics 130 (4):851-867.
    Drawing on stakeholder theory and the concept of enlightened self-interest, we argue that firms that actively engage in corporate philanthropic giving also tend to demonstrate greater concern for investors’ interests by providing more transparent financial information and avoiding corporate misconduct. Moreover, the relationships between corporate giving, financial information transparency, and corporate misconduct vary significantly according to the firm’s ownership type, which affects the fundamental motivations for corporate philanthropy. In a sample of Chinese publicly listed firms from the 2003–2009 period, we (...)
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  3.  18
    Professional Accountancy Organizations and Stock Market Development.Hong Huang, Xiangting Kong & Albert Tsang - 2019 - Journal of Business Ethics 157 (1):231-260.
    This study investigates the relationship between the ethical, educational, and disciplinary development of professional accountancy organizations in a given country and the development of that country’s stock market. Using a comprehensive measure based on the responses of the major PAOs in 36 countries to a questionnaire designed by the International Federation of Accountants to assess the development of PAOs internationally, we find a significantly positive association between the development of PAOs and stock market development. In addition, we find the positive (...)
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  4.  5
    CEO Personal Hedging and Corporate Social Responsibility.Jongwon Park, Sunyoung Kim & Albert Tsang - 2023 - Journal of Business Ethics 182 (1):199-221.
    This study examines whether and how the presence of managerial hedging opportunities, which allows executives to reduce the sensitivity of their equity-based compensation to the firm’s stock price performance, affects firms’ corporate social responsibility (CSR) activities. We find a significant and negative relationship between the presence of managerial hedging opportunities and firms’ CSR performance. The effect of managerial hedging opportunities on CSR performance is more pronounced for CEOs with greater personal hedging needs. Additionally, the effect is weakened if firms limit (...)
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