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European Accounting Review Volume 25, 2016 - Issue 3
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Original Articles

Are CSR Disclosures Value Relevant? Cross-Country Evidence

Steven F. CahanDepartment of Accounting and Finance, University of Auckland, Auckland, New Zealand
,
Charl De VilliersDepartment of Accounting, Auckland University of Technology, Auckland, New Zealand;Department of Accounting, University of Pretoria, Pretoria, South Africa
,
Debra C. JeterOwen Graduate School of Management, Vanderbilt University, Nashville, TN, USA
,
Vic NaikerDepartment of Accounting, Monash University, Melbourne, Australia
&
Chris J. Van StadenDepartment of Accounting, Auckland University of Technology, Auckland, New ZealandCorrespondence[email protected]
[email protected]
Pages 579-611 | Received 27 Apr 2014, Accepted 04 Jun 2015, Published online: 21 Jul 2015

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