"Analyst forecast quality and corporate social responsibility: the medi" by Yuan George Shan, Joey Wenling Yang et al.
Purpose: This study aims to examine the mediating role played by corporate governance (CG) in the relationship between corporate social responsibility (CSR) and analyst forecast quality. Design/methodology/approach: The authors raise three specific questions: Does CG play a mediating role in the relationship between CSR and analyst forecast quality? If so, is such mediation effect of CG reduced for firms with weak governance? Do firms with superior CSR performance experience higher analyst forecast quality through the mediation effect of CG? Findings: The present results suggest that CG serves...
Source: uow.edu.au