Analyst Optimistic Forecasting and Impression Management of CSR Disclosure - Empirical evidence from China
Taking the data of Shanghai and Shenzhen A-share listed companies from 2010 to 2019 as samples, this paper finds that there is A “pressure-promoting” effect of analysts’ optimistic predictions on impression management of CSR information disclosure. Further research shows that, compared with the ente...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
EDP Sciences
2021-01-01
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| Series: | E3S Web of Conferences |
| Online Access: | https://www.e3s-conferences.org/articles/e3sconf/pdf/2021/27/e3sconf_ictees2021_03094.pdf |