Managers’ aspirations and quality of CSR reports: evidence from China
Abstract This study aims to investigate the potential impact of peer firms on the quality of CSR reports produced by the focal firm. By combining insights from the behavioral theory of the firm and existing literature on aspirations, this paper proposes that the aspiration levels of managers regardi...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Springer Nature
2023-06-01
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| Series: | Humanities & Social Sciences Communications |
| Online Access: | https://doi.org/10.1057/s41599-023-01786-9 |