The influence of performance reporting attributes on managers' capital allocation decisions: An examination of reporting audience and location
JA Johnson - Journal of Financial Reporting, 2019 - publications.aaahq.org
This article reports two experiments testing how managers' capital allocation decisions are
affected by where and to whom they report corporate social responsibility (CSR) information.
Drawing on accountability theory, I predict that managers allocate more money to CSR
activities when that information is reported in a dedicated CSR report that is intended for all
stakeholders, compared to settings where it is reported in a financial report or when the
information is intended specifically for capital providers. I find support for this prediction …
affected by where and to whom they report corporate social responsibility (CSR) information.
Drawing on accountability theory, I predict that managers allocate more money to CSR
activities when that information is reported in a dedicated CSR report that is intended for all
stakeholders, compared to settings where it is reported in a financial report or when the
information is intended specifically for capital providers. I find support for this prediction …
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