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دانلود رایکان مقاله انگلیسی ISI با موضوع عملکرد مسئولیت اجتماعی شرکت و عدم تقارن اطلاعات

عنوان فارسی مقاله:

عملکرد مسئولیت اجتماعی شرکت و عدم تقارن اطلاعات

عنوان انگلیسی مقاله:

Corporate social responsibility performance and information asymmetry

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1. Introduction
Corporate Social Responsibility (‘‘CSR’’) appears to be gaining interest among regulators, academics, and market participants. Information about CSR performance is particularly important to investors. For example, professional managers in the US hold about $3.1 trillion assets identified as socially responsible investment (SRI) portfolios as of 2010, suggesting that CSR performance has a direct impact on investors’ wealth (Social Investment Forum, 2010). In addition, recent studies indicate that investors seek reliable information about CSR performance through public and/or private channels, and they actively utilize the information in their investment decisions (e.g., CICA, 2010; Cohen et al., 2011; Cruise, 2011).

1- مقدمه