{"id":"https://openalex.org/W3127067804","doi":null,"title":"Essays on Economic and Behavioral Consequences of CSR Reporting Regulations","display_name":"Essays on Economic and Behavioral Consequences of CSR Reporting Regulations","publication_year":2020,"publication_date":"2020-01-01","ids":{"openalex":"https://openalex.org/W3127067804","mag":"3127067804"},"language":"en","primary_location":{"id":"pmh:oai:digital.library.adelaide.edu.au:2440/126852","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/2440/126852","pdf_url":"http://hdl.handle.net/2440/126852","source":{"id":"https://openalex.org/S4306401835","display_name":"Adelaide Research & Scholarship (AR&S) (University of Adelaide)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I5681781","host_organization_name":"The University of Adelaide","host_organization_lineage":["https://openalex.org/I5681781"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Thesis"},"volume":null,"type":"dissertation","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"http://hdl.handle.net/2440/126852","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5040180220","display_name":"Abdifatah Ahmed Haji","orcid":"https://orcid.org/0000-0001-8296-1048","observed_orcids":["https://orcid.org/0000-0001-8296-1048"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Abdifatah Ahmed Haji","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0001-8296-1048","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5040180220"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.000699999975040555,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/corporate-social-responsibility-disclosure","display_name":"corporate social responsibility disclosure","score":0.9169999957084656},{"id":"https://openalex.org/keywords/disclosure-regulation","display_name":"disclosure regulation","score":0.781000018119812},{"id":"https://openalex.org/keywords/comply-or-explain","display_name":"comply or explain","score":0.7900000214576721},{"id":"https://openalex.org/keywords/information-disclosure-quality","display_name":"disclosure quality","score":0.6359999775886536},{"id":"https://openalex.org/keywords/voluntary-disclosure","display_name":"voluntary disclosure","score":0.5529999732971191},{"id":"https://openalex.org/keywords/investor-reaction","display_name":"investor reaction","score":0.5040000081062317},{"id":"https://openalex.org/keywords/social-and-environmental-performance","display_name":"environmental and social performance","score":0.7889999747276306},{"id":"https://openalex.org/keywords/capital-markets","display_name":"capital markets","score":0.41600000858306885},{"id":"https://openalex.org/keywords/disclosure-costs","display_name":"disclosure costs","score":0.32600000500679016}],"concepts":[{"id":"https://openalex.org/C109574028","wikidata":"https://www.wikidata.org/wiki/Q647525","display_name":"Behavioral economics","level":2,"score":0.6349614262580872},{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.6127026081085205},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.512566089630127},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.4518527388572693},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.4040030837059021},{"id":"https://openalex.org/C118084267","wikidata":"https://www.wikidata.org/wiki/Q26110","display_name":"Positive economics","level":1,"score":0.40040016174316406},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3870258629322052},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.36815276741981506},{"id":"https://openalex.org/C73484699","wikidata":"https://www.wikidata.org/wiki/Q161733","display_name":"Criminology","level":1,"score":0.33326247334480286},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.23479625582695007},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.144036203622818}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:oai:digital.library.adelaide.edu.au:2440/126852","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/2440/126852","pdf_url":"http://hdl.handle.net/2440/126852","source":{"id":"https://openalex.org/S4306401835","display_name":"Adelaide Research & Scholarship (AR&S) (University of Adelaide)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I5681781","host_organization_name":"The University of Adelaide","host_organization_lineage":["https://openalex.org/I5681781"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Thesis"},{"id":"mag:3127067804","doi":null,"is_oa":false,"landing_page_url":"https://digital.library.adelaide.edu.au/dspace/bitstream/2440/126852/1/Ahmed%20Haji2020_PhD.pdf","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":{"id":"pmh:oai:digital.library.adelaide.edu.au:2440/126852","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/2440/126852","pdf_url":"http://hdl.handle.net/2440/126852","source":{"id":"https://openalex.org/S4306401835","display_name":"Adelaide Research & Scholarship (AR&S) (University of Adelaide)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I5681781","host_organization_name":"The University of Adelaide","host_organization_lineage":["https://openalex.org/I5681781"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Thesis"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3127067804.pdf","grobid_xml":"https://content.openalex.org/works/W3127067804.grobid-xml"},"referenced_works_count":25,"referenced_works":["https://openalex.org/W301987831","https://openalex.org/W1491661635","https://openalex.org/W2013516352","https://openalex.org/W2018095799","https://openalex.org/W2042053842","https://openalex.org/W2057076930","https://openalex.org/W2060277238","https://openalex.org/W2100129583","https://openalex.org/W2101903660","https://openalex.org/W2114796310","https://openalex.org/W2128654855","https://openalex.org/W2149893809","https://openalex.org/W2149976628","https://openalex.org/W2169523107","https://openalex.org/W2182645296","https://openalex.org/W2323541277","https://openalex.org/W2336317428","https://openalex.org/W2336917688","https://openalex.org/W2580087641","https://openalex.org/W2804388702","https://openalex.org/W3021500312","https://openalex.org/W3121173944","https://openalex.org/W3124293565","https://openalex.org/W3124840036","https://openalex.org/W3126131553"],"related_works":["https://openalex.org/W3015608488","https://openalex.org/W7111393463","https://openalex.org/W2924506282","https://openalex.org/W2980245016","https://openalex.org/W7018538862","https://openalex.org/W4411387133","https://openalex.org/W3021593619","https://openalex.org/W6960159288","https://openalex.org/W2981869369","https://openalex.org/W3193892795"],"abstract_inverted_index":{"In":[0,205],"recent":[1],"years,":[2],"an":[3,244],"increasing":[4],"number":[5],"of":[6,21,27,66,88,147,172,191,209,243,252,288,341],"countries":[7,45],"have":[8],"passed":[9],"corporate":[10],"social":[11,143],"responsibility":[12],"(CSR)":[13],"reporting":[14,30,68,90,94,107,131,151,262,272,370],"regulations":[15,31,36,48,91,108,132,167,371],"for":[16,112],"all":[17],"or":[18],"a":[19,73,173,192,196,202,304,311,325,333],"subset":[20],"listed":[22],"firms.":[23,149],"An":[24],"important":[25],"feature":[26],"the":[28,35,41,86,121,129,177,207,219,241,250,286,367],"CSR":[29,67,89,106,122,130,253,263,267,273,277,289,299,318,342,369],"worldwide":[32],"is":[33,216,224,229,301],"that":[34,43,49,59,105,128,183,271,285],"are":[37,185,296],"relatively":[38],"soft":[39],"in":[40,77,136,195,256,265,275,303,310,324,332,363],"sense":[42],"most":[44],"pass":[46],"disclosure":[47,153,166,170,190,214,222],"contain":[50],"\u2018comply-or-explain\u2019":[51],"provisions.":[52],"This":[53],"dissertation":[54,365],"contains":[55],"three":[56],"distinct":[57],"studies":[58,362],"collectively":[60],"examine":[61],"economic":[62],"and":[63,82,98,139,144,152,345,372],"behavioral":[64],"consequences":[65],"regulations.":[69,123],"Study":[70,160,238],"One":[71],"surveys":[72],"large":[74],"empirical":[75],"evidence":[76],"accounting,":[78],"finance,":[79],"economics,":[80],"law":[81],"management":[83],"to":[84,120,141,188,201,231,249,261,329,352],"evaluate":[85],"impact":[87,208],"on":[92,158,212,291],"(i)":[93],"quality,":[95],"(ii)":[96],"capital-markets":[97],"(iii)":[99],"firm":[100,137,293,348],"behavior.":[101],"The":[102,124],"survey":[103,125],"indicates":[104,127],"generate":[109],"significant":[110,134],"costs":[111],"affected":[113,148],"firms":[114],"around":[115],"legislative":[116],"events":[117],"leading":[118],"up":[119],"also":[126],"cause":[133],"changes":[135],"behavior,":[138],"lead":[140],"improved":[142],"environmental":[145],"performance":[146,254],"However,":[150],"quality":[154],"remain":[155],"low.":[156],"Based":[157],"this,":[159],"Two":[161],"experimentally":[162],"investigates":[163],"how":[164],"comply-or-explain":[165,197,210],"affect":[168],"managers\u2019":[169,213],"recommendations":[171],"negative":[174,193],"event":[175,194],"affecting":[176],"firm\u2019s":[178,220],"underlying":[179],"economics.":[180],"Results":[181,269],"reveal":[182],"managers":[184],"more":[186,315],"likely":[187],"make":[189],"regulatory":[198],"system":[199],"relative":[200,260,307,328],"voluntary":[203],"regime.":[204],"addition,":[206],"regulation":[211],"judgements":[215],"larger":[217],"when":[218,227,298,308,322,330],"prior":[221],"policy":[223],"unknown":[225],"than":[226],"it":[228],"known":[230],"be":[232],"biased":[233],"toward":[234],"no":[235],"disclosure.":[236],"Finally,":[237],"Three":[239],"reports":[240,259,278],"results":[242],"experiment":[245],"examining":[246],"investors\u2019":[247,292],"reactions":[248,281],"incorporation":[251],"measures":[255,264,274],"regulated":[257],"financial":[258,312,326],"standalone":[266,276],"reports.":[268],"show":[270],"triggers":[279],"stronger":[280,297],"from":[282],"investors,":[283],"such":[284],"influence":[287],"information":[290,300,319,343,358],"value":[294,349],"estimates":[295,350],"reported":[302,331],"separate":[305,334],"report":[306,327],"integrated":[309,323],"report.":[313,335],"Further,":[314],"investors":[316,338,353],"misclassified":[317],"as":[320,359],"assured":[321],"Consequently,":[336],"misclassifying":[337],"rated":[339],"credibility":[340],"higher":[344,347],"derived":[346],"compared":[351],"who":[354],"correctly":[355],"classify":[356],"this":[357,364],"non-assured.":[360],"Overall,":[361],"inform":[366],"international":[368],"standard-setting":[373],"process.":[374]},"counts_by_year":[],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2021-02-15T00:00:00"}
