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A Textual Analysis of US Corporate Social Responsibility Reports.

We employ computer‐based textual analysis to examine disclosure patterns for a sample of US corporate social responsibility (CSR) reports from the period 2002–2016. Starting from 466 features commonly used in computational linguistics, our results show that the linguistics or disclosure patterns in...

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Publicado en:Abacus Vol. 56; no. 1; pp. 3 - 35
Autores principales: Clarkson, Peter M., Ponn, Jordan, Richardson, Gordon D., Rudzicz, Frank, Tsang, Albert, Wang, Jingjing
Formato: Artículo
Publicado: Wiley-Blackwell Mar2020
Materias:
Social accounting
Content analysis
Social responsibility of business
Computational linguistics
Capital market
Acceso en línea:Ver este registro en EBSCOhost