- Afsharipour, A. and S. Rana (2014), ‘The Emergence of New Corporate Social Responsibility Regimes in China and India’, UC Davis Business Law Journal, Vol. 14, No. 2, pp. 175–230.
Paper not yet in RePEc: Add citation now
Aswani, J., N. Chidambaran, and I. Hasan (2021), ‘Who Benefits from Mandatory CSR? Evidence from the Indian Companies Act 2013’, Emerging Markets Review, Vol. 46, 100753.
- Bhagawan, P. M. and J. P. Mukhopadhyay (2018), ‘Does Mandatory Expenditure on CSR Affect Firm Value? Empirical Evidence from Indian Firms’, retrieved from https://ssrn.com/abstract=3319214.
Paper not yet in RePEc: Add citation now
Bhattacharyya, A. and M. L. Rahman (2019), ‘Mandatory CSR Expenditure and Firm Performance’, Journal of Contemporary Accounting & Economics, Vol. 15, No. 3, 100163.
- Clarkson, P. M., X. Fang, Y. Li, and G. D. Richardson (2013), ‘The Relevance of Environmental Disclosures: Are Such Disclosures Incrementally Informative?’, Journal of Accounting and Public Policy, Vol. 32, No. 5, pp. 410–31.
Paper not yet in RePEc: Add citation now
- Clarkson, P. M., Y. Li, G. D. Richardson, and A. Tsang (2019), ‘Causes and Consequences of Voluntary Assurance of CSR Reports: International Evidence Involving Dow Jones Sustainability Index Inclusion and Firm Valuation’, Accounting, Auditing & Accountability Journal, Vol. 32, No. 8, pp. 2451–74.
Paper not yet in RePEc: Add citation now
Clarkson, P. M., Y. Li, G. D. Richardson, and F. P. Vasvari (2011), ‘Does It Really Pay to Be Green? Determinants and Consequences of Proactive Environmental Strategies’, Journal of Accounting and Public Policy, Vol. 30, No. 2, pp. 122–44.
- Clarkson, P. M., Y. Li, M. Pinnuck, and G. Richardson (2015), ‘The Value Relevance of Greenhouse Gas Emissions under the European Union Carbon Emissions Trading Scheme’, European Accounting Review, Vol. 24, No. 3, pp. 551–80.
Paper not yet in RePEc: Add citation now
Collins, D. W., E. L. Maydew, and I. S. Weiss (1997), ‘Changes in the Value Relevance of Earnings and Book Values over the Past Forty Years’, Journal of Accounting and Economics, Vol. 24, No. 1, pp. 39–67.
- de Haan, E., J. Moon, J. E. Shipman, Q. T. Swanquist, and R. L. Whited (2021), ‘Control Variables in Interactive Models’, retrieved from https://doi.org/10.2139/ssrn.3959861.
Paper not yet in RePEc: Add citation now
Deng, X., J. Kang, and B. S. Low (2013), ‘Corporate Social Responsibility and Stakeholder Value Maximization: Evidence from Mergers’, Journal of Financial Economics, Vol. 110, pp. 87–109.
- Dharmapala, D. and V. S. Khanna (2018), ‘The Impact of Mandated Corporate Social Responsibility: Evidence from India's Companies Act of 2013’, International Review of Law and Economics, Vol. 56, Nos 92–104, pp. 92–104.
Paper not yet in RePEc: Add citation now
- European Commission (2014), Directive 2014/95/EU of the European Parliament and of the Council of 22 October 2014 Amending Directive 2013/34/EU as Regards Disclosure of Non‐financial and Diversity Information by Certain Large Undertakings and Groups, retrieved from http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32014L0095.
Paper not yet in RePEc: Add citation now
- Friedman, M. (1970), ‘The Social Responsibility of Business Is to Increase Its Profits’, New York Times Magazine, 13 September, pp. 122–26.
Paper not yet in RePEc: Add citation now
- Garg, A. and P. K. Gupta (2020), ‘Mandatory CSR Expenditure and Firm Performance: Evidence from India’, South Asian Journal of Business Studies, Vol. 9, No. 2, pp. 235–49.
Paper not yet in RePEc: Add citation now
- Goldman Sachs (2011), ‘It Is Time to Re‐define Emerging Markets’, retrieved from www.ivci.com.tr/Uploads/GoldmanSachsTurkeyBRIC.pdf.
Paper not yet in RePEc: Add citation now
- Gujarati, D. N. and D. C. Porter (2009), Basic Econometrics, McGraw‐Hill Irwin, New York.
Paper not yet in RePEc: Add citation now
Hainmueller, J. (2012), ‘Entropy Balancing for Causal Effects: A Multivariate Reweighting Method to Produce Balanced Samples in Observational Studies’, Political Analysis, Vol, 20, No. 1, pp. 25–46.
Hainmueller, J. and Y. Xu (2013), ‘Ebalance: A Stata Package for Entropy Balancing’, Journal of Statistical Software, Vol. 54, No. 7, pp. 1–18.
Heckman, J. J. (1979), ‘Sample Selection Bias as a Specification Error’, Econometrica, Vol. 47, No. 1, pp. 153–61.
Khanna, T. and K. Palepu (2000), ‘Is Group Affiliation Profitable in Emerging Markets? An Analysis of Diversified Indian Business Groups’, The Journal of Finance, Vol. 45, No. 2, pp. 867–91.
- KPMG, Centre for Corporate Governance in Africa, Global Reporting Initiative and UNEP (2013), ‘Carrots & Sticks: Sustainability Reporting Policies Worldwide—Today's Best Practice, Tomorrow's Trends’, retrieved from https://www.globalreporting.org/resourcelibrary/Carrots-and-Sticks.pdf.
Paper not yet in RePEc: Add citation now
- KPMG, Global Reporting Initiative, UNEP and Centre for Corporate Governance in Africa (2016), ‘Carrots & Sticks: Global Trends in Sustainability Reporting Regulation and Policy’, retrieved from https://www.carrotsandsticks.net/wp-content/uploads/2016/05/Carrots-Sticks-2016.pdf.
Paper not yet in RePEc: Add citation now
Manchiraju, H. and S. Rajgopal (2017), ‘Does Corporate Social Responsibility (CSR) Create Shareholder Value? Evidence from the Indian Companies Act 2013’, Journal of Accounting Research, Vol. 55, No. 5, pp. 1257–300.
- Margolis, J., H. Elfenbein, and J. Walsh (2009), 'Does It Pay to Be Good … and Does It Matter? A Meta‐Analysis of the Relationship between Corporate Social and Financial Performance', retrieved from http://ssrn.com/abstract=1866371.
Paper not yet in RePEc: Add citation now
- McWilliams, A. and D. Siegel (2001), ‘Corporate Social Responsibility: A Theory of the Firm Perspective’, Academy of Management Review, Vol. 26, No. 1, pp. 117–27.
Paper not yet in RePEc: Add citation now
- Mukherjee, A., R. Bird, and G. Duppati (2018), ‘Mandatory Corporate Social Responsibility: The Indian Experience’, Journal of Contemporary Accounting & Economics, Vol. 14, No. 3, pp. 254–65.
Paper not yet in RePEc: Add citation now
- Ohlson, J. A. (1995), ‘Earnings, Book Values, and Dividends in Equity Valuation’, Contemporary Accounting Research, Vol. 11, No. 2, pp. 661–87.
Paper not yet in RePEc: Add citation now
Posner, R. A. (1974), ‘Theories of Economic Regulation’, Bell Journal of Economics and Management Science, Vol. 5, Autumn, pp. 335–58.
- PricewaterhouseCoopers (PwC) (2017), ‘India's Economy Is Forecast to Surpass That of the US by 2040’, retrieved from https://qz.com/903982/pwc-report-indias-economy-will-surpass-that-of-the-us-by-2040/.
Paper not yet in RePEc: Add citation now
Renneboog, L., J. T. Horst, and C. Zhang (2008), ‘Socially Responsible Investments: Institutional Aspects, Performance, and Investor Behavior’, Journal of Banking and Finance, Vol. 32, No. 9, pp. 1723–42.
Servaes, H. and A. Tamayo (2013), ‘The Impact of Corporate Social Responsibility on Firm Value: The Role of Customer Awareness’, Management Science, Vol. 59, No. 5, pp. 1045–61.
- Sharma, R. and P. Aggarwal (2021), ‘Impact of Mandatory Corporate Social Responsibility on Corporate Financial Performance: The Indian Experience’, Social Responsibility Journal, retrieved from https://doi.org/10.1108/SRJ-09-2020-0394.
Paper not yet in RePEc: Add citation now
- World Bank (2017), ‘Purchasing Power Parities and the Size of World Economies’, retrieved from https://openknowledge.worldbank.org/bitstream/handle/10986/33623/9781464815300.pdf?sequence=4&isAllowed=y.
Paper not yet in RePEc: Add citation now