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1. 1. CSR disclosures and analyst forecast accuracy: does quality matter? An empirical study of whether CSR reporting matters to market participants utilising a novel approach to measure reporting quality

   D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Författare :Sybren Bruin; Daniel Schaffer; [2016]
   Nyckelord :Corporate Social Responsibility Reporting; Natural Language Processing; Narrative research; Forecast accuracy;

   Sammanfattning : We investigate whether the quality of Corporate Social Responsibility ("CSR") report narratives affects analyst forecasts, using a sample of reports issued by companies listed in the Nordic countries, the Netherlands and Germany between 2012 and 2014. To quantify the quality of CSR narratives, we draw upon advances in Natural Language Processing techniques to construct a score of CSR reporting quality arguing that better reports are easier to read, longer, contain more forward-looking information and are not overly optimistic in tone. LÄS MER