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- W1167256635 abstract "AbstractProblem background and problem discussion: The increased demands on companiesand their ability to operate sustainably has made corporate social responsibility (CSR) avery hot topic in modern society. The academic debate has yet to put a definite answeron whether the engagement in CSR activities has a positive effect on a companyfinancially. Previous research on stock listed in Sweden indicate that there is a positiverelationship between environmental performance and that there is an asymmetry in howit is valued across company sizes. However, there has not yet been any research madeinto what impact size has on the value relevance of social CSR ratings. This will betested by drawing from resource-based theory and legitimacy theory.Research question: How is the value relevance of social ratings affected by accountingfor company size?Purpose: The purpose is to examine what effect the inclusion of corporation size has onthe value relevance of social CSR ratings.Theory: The study primarily utilizes Stakeholder theory, the resource-based theory andlegitimacy theory.Method: This is a quantitative study in a panel data setting with a deductive researchapproach. The practical method is a regression analysis that assesses the value relevanceof CSR measures at the OMX Stockholm for the years of 2006, 2007, 2008, 2009, 2011and 2013. The study encompasses 349 Small-, medium- and large-sized companies andhas a total of 1429 observations, which have been subject to statistical significancetests.Results and analysis: The results show that social, environmental and overall CSRratings are value relevant and associated with lower market values. There also seems tobe little impact on results by including company size as a variable. Furthermore theresults of this study differ from previous research, implying that results are verysensitive to changes in the regression model.Conclusion: The results of the study lead us to believe that size has little impact on howvalue relevant social ratings are. This implies that regardless theory such as theresource-based and legitimacy theory these cannot be supported in practice amongSwedish firms listed at OMX Stockholm. Furthermore, our method gives differentresults with regard to previous research done on the Swedish market and indicates thatthere is a negative relationship between CSR ratings and market value." @default.
- W1167256635 created "2016-06-24" @default.
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- W1167256635 date "2015-01-01" @default.
- W1167256635 modified "2023-09-23" @default.
- W1167256635 title "The impact of company size on the value relevance of social ratings : A quantitative study" @default.
- W1167256635 hasPublicationYear "2015" @default.
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