FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W3124560752> ?p ?o ?g. }

• W3124560752 endingPage "1621" @default.
• W3124560752 startingPage "1596" @default.
• W3124560752 abstract "Firms’ Corporate Social Responsibility (CSR) reports typically frame their strategies in terms of either community or global efforts (i.e., “strategy frame”). Further, the style used to depict CSR performance in reports often highlights either pictures or words (i.e., “presentation style”). These two prominent disclosure features of CSR reports promote a natural fit or misfit in the focus (relatively low-level or high-level focus) investors adopt when thinking about the firm and its CSR efforts. Further, these disclosure features likely have different effects on investors depending on their numeracy or, in other words, the way that they naturally process numerical information. In this study, we predict and find that a fit between the strategy frame and the presentation style of a firm's CSR report causes less numerate investors to be more willing to invest than when a fit is not present. Specifically, we find that a fit leads less numerate investors to experience subjective feelings of processing fluency and, in turn, positive affect that serves as a cue that the positive CSR performance information can be relied upon, which positively influences willingness to invest. Our results have implications for both CSR reports as well as other types of firm disclosures that increasingly vary along similar disclosure characteristics. Our results also contribute to both the growing literature on presentation effects in accounting, as well as the broader business literature on CSR reporting." @default.
• W3124560752 created "2021-02-01" @default.
• W3124560752 creator A5005785456 @default.
• W3124560752 creator A5047578972 @default.
• W3124560752 creator A5063125919 @default.
• W3124560752 date "2017-06-13" @default.
• W3124560752 modified "2023-10-06" @default.
• W3124560752 title "How Disclosure Features of Corporate Social Responsibility Reports Interact with Investor Numeracy to Influence Investor Judgments" @default.
• W3124560752 cites W1566186883 @default.
• W3124560752 cites W1964908275 @default.
• W3124560752 cites W1987865451 @default.
• W3124560752 cites W1990166929 @default.
• W3124560752 cites W2005594650 @default.
• W3124560752 cites W2021998397 @default.
• W3124560752 cites W2025781576 @default.
• W3124560752 cites W2038318317 @default.
• W3124560752 cites W2044275082 @default.
• W3124560752 cites W2050984758 @default.
• W3124560752 cites W2052796989 @default.
• W3124560752 cites W2056533510 @default.
• W3124560752 cites W2071666535 @default.
• W3124560752 cites W2077937580 @default.
• W3124560752 cites W2081034705 @default.
• W3124560752 cites W2084856978 @default.
• W3124560752 cites W2089457241 @default.
• W3124560752 cites W2105326339 @default.
• W3124560752 cites W2106357602 @default.
• W3124560752 cites W2116146325 @default.
• W3124560752 cites W2116875363 @default.
• W3124560752 cites W2117120478 @default.
• W3124560752 cites W2124776872 @default.
• W3124560752 cites W2126634086 @default.
• W3124560752 cites W2132183026 @default.
• W3124560752 cites W2133255502 @default.
• W3124560752 cites W2135539456 @default.
• W3124560752 cites W2135888648 @default.
• W3124560752 cites W2145885996 @default.
• W3124560752 cites W2150228737 @default.
• W3124560752 cites W2154900991 @default.
• W3124560752 cites W2159448314 @default.
• W3124560752 cites W2162145144 @default.
• W3124560752 cites W2164623173 @default.
• W3124560752 cites W2165490316 @default.
• W3124560752 cites W2166657328 @default.
• W3124560752 cites W2173375361 @default.
• W3124560752 cites W2333216399 @default.
• W3124560752 cites W3121414047 @default.
• W3124560752 cites W3121532904 @default.
• W3124560752 cites W3122801308 @default.
• W3124560752 cites W3123695382 @default.
• W3124560752 cites W3123770899 @default.
• W3124560752 cites W3124065610 @default.
• W3124560752 cites W3124149897 @default.
• W3124560752 cites W3124461525 @default.
• W3124560752 cites W3125485542 @default.
• W3124560752 cites W3125834252 @default.
• W3124560752 cites W950060475 @default.
• W3124560752 cites W2051355184 @default.
• W3124560752 cites W3124949975 @default.
• W3124560752 doi "https://doi.org/10.1111/1911-3846.12302" @default.
• W3124560752 hasPublicationYear "2017" @default.
• W3124560752 type Work @default.
• W3124560752 sameAs 3124560752 @default.
• W3124560752 citedByCount "74" @default.
• W3124560752 countsByYear W31245607522015 @default.
• W3124560752 countsByYear W31245607522017 @default.
• W3124560752 countsByYear W31245607522018 @default.
• W3124560752 countsByYear W31245607522019 @default.
• W3124560752 countsByYear W31245607522020 @default.
• W3124560752 countsByYear W31245607522021 @default.
• W3124560752 countsByYear W31245607522022 @default.
• W3124560752 countsByYear W31245607522023 @default.
• W3124560752 crossrefType "journal-article" @default.
• W3124560752 hasAuthorship W3124560752A5005785456 @default.
• W3124560752 hasAuthorship W3124560752A5047578972 @default.
• W3124560752 hasAuthorship W3124560752A5063125919 @default.
• W3124560752 hasConcept C121955636 @default.
• W3124560752 hasConcept C141261163 @default.
• W3124560752 hasConcept C144133560 @default.
• W3124560752 hasConcept C147598955 @default.
• W3124560752 hasConcept C15744967 @default.
• W3124560752 hasConcept C162853370 @default.
• W3124560752 hasConcept C17744445 @default.
• W3124560752 hasConcept C19417346 @default.
• W3124560752 hasConcept C2779602196 @default.
• W3124560752 hasConcept C39549134 @default.
• W3124560752 hasConcept C53537400 @default.
• W3124560752 hasConcept C547764534 @default.
• W3124560752 hasConcept C77805123 @default.
• W3124560752 hasConcept C86275758 @default.
• W3124560752 hasConceptScore W3124560752C121955636 @default.
• W3124560752 hasConceptScore W3124560752C141261163 @default.
• W3124560752 hasConceptScore W3124560752C144133560 @default.
• W3124560752 hasConceptScore W3124560752C147598955 @default.
• W3124560752 hasConceptScore W3124560752C15744967 @default.
• W3124560752 hasConceptScore W3124560752C162853370 @default.
• W3124560752 hasConceptScore W3124560752C17744445 @default.
• W3124560752 hasConceptScore W3124560752C19417346 @default.

• next