Dare to be different? Investigating the relationship between analyst categorisation hierarchies and corporate social responsibility (CSR) conformity

Published: Oct 14, 2019
Abstract
This paper investigates how analyst categorisation hierarchies (CH) affect corporate social responsibility (CSR) conformity. We argue that firms that are labelled as either high rank or low rank by analysts have higher institutional immunity, while firms that are categorised as middle rank have lower immunity. These heterogeneous institutional immunities will affect the levels of CSR conformity differently. Our results, which originate from a...
Paper Details
Title
Dare to be different? Investigating the relationship between analyst categorisation hierarchies and corporate social responsibility (CSR) conformity
DOI
Published Date
Oct 14, 2019
Journal
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