{"id":"https://openalex.org/W4228998322","doi":"https://doi.org/10.1108/cafr-03-2022-0017","title":"COVID-19 and CSR disclosure: evidence from New Zealand","display_name":"COVID-19 and CSR disclosure: evidence from New Zealand","publication_year":2022,"publication_date":"2022-03-30","ids":{"openalex":"https://openalex.org/W4228998322","doi":"https://doi.org/10.1108/cafr-03-2022-0017"},"language":"en","primary_location":{"id":"doi:10.1108/cafr-03-2022-0017","doi":"https://doi.org/10.1108/cafr-03-2022-0017","is_oa":true,"landing_page_url":"https://doi.org/10.1108/cafr-03-2022-0017","pdf_url":"https://www.emerald.com/insight/content/doi/10.1108/CAFR-03-2022-0017/full/pdf?title=covid-19-and-csr-disclosure-evidence-from-new-zealand","source":{"id":"https://openalex.org/S4210217054","display_name":"China Accounting and Finance Review","issn_l":"1029-807X","issn":["1029-807X","2307-3055"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["abdc-a","cwts-core","doaj"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"China Accounting and Finance Review","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://www.emerald.com/insight/content/doi/10.1108/CAFR-03-2022-0017/full/pdf?title=covid-19-and-csr-disclosure-evidence-from-new-zealand","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5027822538","display_name":"Stephen Bahadar","orcid":"https://orcid.org/0000-0003-0408-4339","observed_orcids":["https://orcid.org/0000-0003-0408-4339"]},"institutions":[{"id":"https://openalex.org/I39854758","display_name":"Auckland University of Technology","ror":"https://ror.org/01zvqw119","country_code":"NZ","type":"education","lineage":["https://openalex.org/I39854758"]}],"countries":["NZ"],"is_corresponding":true,"raw_author_name":"Stephen Bahadar","raw_affiliation_strings":["Auckland University of Technology, Auckland, New Zealand"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Auckland University of Technology, Auckland, New Zealand","institution_ids":["https://openalex.org/I39854758"]}]},{"author_position":"last","author":{"id":null,"display_name":"Rashid Zaman","orcid":"https://orcid.org/0000-0003-3111-9437","observed_orcids":["https://orcid.org/0000-0003-3111-9437"]},"institutions":[{"id":"https://openalex.org/I12079687","display_name":"Edith Cowan University","ror":"https://ror.org/05jhnwe22","country_code":"AU","type":"education","lineage":["https://openalex.org/I12079687"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"Rashid Zaman","raw_affiliation_strings":["Edith Cowan University, Perth, Australia"],"raw_orcid":"https://orcid.org/0000-0003-3111-9437","affiliations":[{"raw_affiliation_string":"Edith Cowan University, Perth, Australia","institution_ids":["https://openalex.org/I12079687"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5027822538"],"corresponding_institution_ids":["https://openalex.org/I39854758"],"apc_list":null,"apc_paid":null,"fwci":3.7333,"has_fulltext":true,"cited_by_count":24,"citation_normalized_percentile":{"value":0.92986264,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":97,"max":99},"biblio":{"volume":"24","issue":"3","first_page":"391","last_page":"415"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9970999956130981,"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":0.9970999956130981,"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/T11711","display_name":"COVID-19 Pandemic Impacts","score":0.0012000000569969416,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.00039999998989515007,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/covid-19","display_name":"COVID-19 pandemic","score":0.9639999866485596},{"id":"https://openalex.org/keywords/corporate-social-responsibility-disclosure","display_name":"corporate social responsibility disclosure","score":0.9879999756813049},{"id":"https://openalex.org/keywords/press-releases","display_name":"press releases","score":0.8980000019073486},{"id":"https://openalex.org/keywords/board-structure","display_name":"board structure","score":0.6690000295639038},{"id":"https://openalex.org/keywords/board-independence","display_name":"board independence","score":0.9739999771118164},{"id":"https://openalex.org/keywords/board-gender-diversity","display_name":"board gender diversity","score":0.8100000023841858},{"id":"https://openalex.org/keywords/government-response-stringency","display_name":"government response stringency","score":0.8130000233650208},{"id":"https://openalex.org/keywords/media-coverage","display_name":"media coverage","score":0.9909999966621399},{"id":"https://openalex.org/keywords/stakeholder-uncertainty","display_name":"stakeholder uncertainty","score":0.7490000128746033}],"concepts":[{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.6969109773635864},{"id":"https://openalex.org/C610760","wikidata":"https://www.wikidata.org/wiki/Q1340706","display_name":"Endogeneity","level":2,"score":0.6793341040611267},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6407438516616821},{"id":"https://openalex.org/C99656134","wikidata":"https://www.wikidata.org/wiki/Q2912993","display_name":"Ordinary least squares","level":2,"score":0.58458411693573},{"id":"https://openalex.org/C3008058167","wikidata":"https://www.wikidata.org/wiki/Q84263196","display_name":"Coronavirus disease 2019 (COVID-19)","level":4,"score":0.5374346971511841},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.48170095682144165},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4363187551498413},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.4255147874355316},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.3976110517978668},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3516269326210022},{"id":"https://openalex.org/C4249254","wikidata":"https://www.wikidata.org/wiki/Q3044431","display_name":"Demographic economics","level":1,"score":0.33652010560035706},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.33460748195648193},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.22354337573051453},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.2000105082988739},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.15166154503822327},{"id":"https://openalex.org/C524204448","wikidata":"https://www.wikidata.org/wiki/Q788926","display_name":"Infectious disease (medical specialty)","level":3,"score":0.13513866066932678},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.12818506360054016},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.09239137172698975},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.0836317241191864},{"id":"https://openalex.org/C142724271","wikidata":"https://www.wikidata.org/wiki/Q7208","display_name":"Pathology","level":1,"score":0.0},{"id":"https://openalex.org/C2779134260","wikidata":"https://www.wikidata.org/wiki/Q12136","display_name":"Disease","level":2,"score":0.0}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.1108/cafr-03-2022-0017","doi":"https://doi.org/10.1108/cafr-03-2022-0017","is_oa":true,"landing_page_url":"https://doi.org/10.1108/cafr-03-2022-0017","pdf_url":"https://www.emerald.com/insight/content/doi/10.1108/CAFR-03-2022-0017/full/pdf?title=covid-19-and-csr-disclosure-evidence-from-new-zealand","source":{"id":"https://openalex.org/S4210217054","display_name":"China Accounting and Finance Review","issn_l":"1029-807X","issn":["1029-807X","2307-3055"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["abdc-a","cwts-core","doaj"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"China Accounting and Finance Review","raw_type":"journal-article"},{"id":"pmh:oai:openrepository.aut.ac.nz:10292/15429","doi":null,"is_oa":true,"landing_page_url":"https://hdl.handle.net/10292/15429","pdf_url":"https://openrepository.aut.ac.nz/bitstreams/da5ca7bc-b84a-4286-a7ea-a1be11373e19/download","source":{"id":"https://openalex.org/S4306401809","display_name":"Tuwhera (Auckland University of Technology)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I39854758","host_organization_name":"Auckland University of Technology","host_organization_lineage":["https://openalex.org/I39854758"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Journal Article"},{"id":"pmh:oai:ro.ecu.edu.au:ecuworks2022-2026-1594","doi":null,"is_oa":true,"landing_page_url":"https://ro.ecu.edu.au/ecuworks2022-2026/594","pdf_url":null,"source":{"id":"https://openalex.org/S2765015692","display_name":"Australasian Journal of Paramedicine","issn_l":"2202-7270","issn":["2202-7270"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core","poland-20"],"host_organization":"https://openalex.org/I4405272673","host_organization_name":"Australasian College of Paramedicine","host_organization_lineage":["https://openalex.org/I4405272673"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Research outputs 2022 to 2026","raw_type":"text"},{"id":"pmh:oai:doaj.org/article:b513f5a1866e4a84b77b8ac9212f5347","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/b513f5a1866e4a84b77b8ac9212f5347","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"China Accounting and Finance Review, Vol 24, Iss 3, Pp 391-415 (2022)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.1108/cafr-03-2022-0017","doi":"https://doi.org/10.1108/cafr-03-2022-0017","is_oa":true,"landing_page_url":"https://doi.org/10.1108/cafr-03-2022-0017","pdf_url":"https://www.emerald.com/insight/content/doi/10.1108/CAFR-03-2022-0017/full/pdf?title=covid-19-and-csr-disclosure-evidence-from-new-zealand","source":{"id":"https://openalex.org/S4210217054","display_name":"China Accounting and Finance Review","issn_l":"1029-807X","issn":["1029-807X","2307-3055"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["abdc-a","cwts-core","doaj"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"China Accounting and Finance Review","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4228998322.pdf","grobid_xml":"https://content.openalex.org/works/W4228998322.grobid-xml"},"referenced_works_count":100,"referenced_works":["https://openalex.org/W1588892622","https://openalex.org/W1598060604","https://openalex.org/W1744998595","https://openalex.org/W1893401168","https://openalex.org/W1966315443","https://openalex.org/W1968024815","https://openalex.org/W1968326491","https://openalex.org/W1984869141","https://openalex.org/W1987988962","https://openalex.org/W2004061262","https://openalex.org/W2009992335","https://openalex.org/W2021573376","https://openalex.org/W2031188467","https://openalex.org/W2032375295","https://openalex.org/W2033832725","https://openalex.org/W2039202651","https://openalex.org/W2042769696","https://openalex.org/W2046568322","https://openalex.org/W2048220963","https://openalex.org/W2048672025","https://openalex.org/W2054965424","https://openalex.org/W2055013323","https://openalex.org/W2063085086","https://openalex.org/W2077491894","https://openalex.org/W2094369893","https://openalex.org/W2096167588","https://openalex.org/W2103488286","https://openalex.org/W2108825488","https://openalex.org/W2132135182","https://openalex.org/W2135723317","https://openalex.org/W2143163471","https://openalex.org/W2152136804","https://openalex.org/W2155243985","https://openalex.org/W2162339290","https://openalex.org/W2169152980","https://openalex.org/W2176518417","https://openalex.org/W2271674507","https://openalex.org/W2280037004","https://openalex.org/W2371912864","https://openalex.org/W2529628362","https://openalex.org/W2576629827","https://openalex.org/W2580476016","https://openalex.org/W2588601424","https://openalex.org/W2752617332","https://openalex.org/W2765516539","https://openalex.org/W2779464003","https://openalex.org/W2791754565","https://openalex.org/W2800569260","https://openalex.org/W2807555596","https://openalex.org/W2888153586","https://openalex.org/W2900595267","https://openalex.org/W2963646257","https://openalex.org/W2968973173","https://openalex.org/W2981692755","https://openalex.org/W2987568613","https://openalex.org/W2997594137","https://openalex.org/W3008443627","https://openalex.org/W3015646716","https://openalex.org/W3016735678","https://openalex.org/W3019863461","https://openalex.org/W3021084400","https://openalex.org/W3021231922","https://openalex.org/W3028352916","https://openalex.org/W3033668954","https://openalex.org/W3041994961","https://openalex.org/W3042875708","https://openalex.org/W3044042843","https://openalex.org/W3085763870","https://openalex.org/W3086780555","https://openalex.org/W3092295437","https://openalex.org/W3106594461","https://openalex.org/W3119188950","https://openalex.org/W3121669551","https://openalex.org/W3121722724","https://openalex.org/W3121807809","https://openalex.org/W3122389139","https://openalex.org/W3123947178","https://openalex.org/W3124548481","https://openalex.org/W3125011952","https://openalex.org/W3125170781","https://openalex.org/W3125460699","https://openalex.org/W3125499115","https://openalex.org/W3125872665","https://openalex.org/W3126081465","https://openalex.org/W3134079842","https://openalex.org/W3134875937","https://openalex.org/W3135254069","https://openalex.org/W3136588197","https://openalex.org/W3137130785","https://openalex.org/W3139087567","https://openalex.org/W3140995767","https://openalex.org/W3160043700","https://openalex.org/W3165665977","https://openalex.org/W3168065244","https://openalex.org/W3173934267","https://openalex.org/W3196215210","https://openalex.org/W3211798116","https://openalex.org/W3215350176","https://openalex.org/W4206571930","https://openalex.org/W4241653265"],"related_works":["https://openalex.org/W4390270622","https://openalex.org/W3137130785","https://openalex.org/W6999457467","https://openalex.org/W4310195645","https://openalex.org/W2757637419","https://openalex.org/W4396880928","https://openalex.org/W4323570129","https://openalex.org/W4285371300","https://openalex.org/W4387621854","https://openalex.org/W4368228083"],"abstract_inverted_index":{"Purpose":[0],"Stakeholders'":[1],"uncertainty":[2,31],"about":[3],"firms'":[4],"value":[5],"drives":[6],"their":[7],"urge":[8],"to":[9,85,156,167,175,261,323],"get":[10],"information,":[11],"as":[12,14],"well":[13],"managerial":[15,47],"disclosure":[16,43,61,198],"choices.":[17],"In":[18,183,224],"this":[19],"study,":[20],"the":[21,33,69,93,96,100,116,119,126,139,152,184,187,191,203,227,230,235,256,262,266,269,279,282,286,292,298,304],"authors":[22,53,94,127,144,228,312],"examine":[23,115],"whether":[24],"and":[25,48,122,173,196,215,239,249,303],"how":[26],"an":[27],"important":[28],"source":[29],"of":[30,99,104,170,205,220,268,281,300,306],"\u2013":[32,44],"recent":[34],"COVID-19":[35,91,120,153,195,270,287,324],"pandemic's":[36,236],"effect":[37],"on":[38,68,110,222,272],"corporate":[39,295],"social":[40],"responsibility":[41],"(CSR)":[42],"is":[45,199,240,255],"beyond":[46],"stakeholders'":[49],"control.":[50],"Design/methodology/approach":[51],"The":[52,143,311],"develop":[54],"a":[55,111,146,157,168,206,210,217],"novel":[56],"construct":[57],"for":[58,179],"daily":[59],"CSR":[60,124,197,247,273,327],"by":[62,73,134,242,316,325],"employing":[63],"computer-aided":[64],"text":[65],"analysis":[66],"(CATA)":[67],"press":[70],"releases":[71],"issued":[72],"125":[74],"New":[75,108],"Zealand":[76,109],"Stock":[77],"Exchange":[78],"(NZX)":[79],"listed":[80],"from":[81],"28":[82],"February":[83],"2020":[84],"31":[86],"December":[87],"2020.":[88],"To":[89,114],"capture":[90],"intensity,":[92],"use":[95],"growth":[97],"rate":[98],"population-adjusted":[101],"cumulative":[102],"sum":[103],"confirmed":[105],"cases":[106],"in":[107,151,160,202],"specific":[112],"day.":[113],"association":[117],"between":[118,194,294],"outbreak":[121,154,271],"companies'":[123],"disclosure,":[125],"employed":[128],"ordinary":[129],"least":[130],"squares":[131],"(OLS)":[132],"regression":[133],"clustering":[135],"standard":[136,148],"error":[137],"at":[138],"firm":[140],"level.":[141],"Findings":[142],"find":[145,229],"one":[147],"deviation":[149],"increase":[150,159],"leads":[155],"28%":[158],"such":[161,314],"disclosures.":[162],"These":[163],"results":[164],"remained":[165],"robust":[166],"series":[169],"sensitivity":[171],"tests":[172],"continue":[174],"hold":[176],"after":[177],"accounting":[178],"potential":[180],"endogeneity":[181],"concerns.":[182],"channel":[185],"analysis,":[186,226],"study":[188,258],"demonstrates":[189],"that":[190,259,320],"positive":[192],"relationship":[193,232,280,293],"more":[200,212],"pronounced":[201],"presence":[204],"well-structured":[207],"board":[208,214],"(i.e.":[209],"large,":[211],"independent":[213],"with":[216],"higher":[218],"proportion":[219],"women":[221],"it).":[223],"further":[225],"documented":[231],"varies":[233],"over":[234],"life":[237],"cycle":[238],"moderated":[241],"government":[243],"stringency":[244],"response,":[245],"peer":[246],"pressure":[248],"media":[250],"coverage.":[251],"Originality/value":[252],"This":[253],"paper":[254],"first":[257],"contributes":[260],"scant":[263],"literature":[264],"examining":[265],"impact":[267],"disclosure.":[274,328],"Prior":[275],"research":[276],"either":[277],"investigates":[278],"CSR-stock":[283],"return":[284],"during":[285,309],"market":[288],"crisis":[289],"or":[290],"examines":[291],"characteristics":[296],"including":[297],"quality":[299],"financial":[301],"information":[302],"reactions":[305],"stock":[307],"returns":[308],"COVID-19.":[310],"extend":[313],"studies":[315],"providing":[317],"empirical":[318],"evidence":[319],"managers":[321],"respond":[322],"increasing":[326]},"counts_by_year":[{"year":2026,"cited_by_count":4},{"year":2025,"cited_by_count":9},{"year":2024,"cited_by_count":6},{"year":2023,"cited_by_count":5}],"updated_date":"2026-10-29T09:56:32.521200","created_date":"2022-05-08T00:00:00"}
