Are Shareholders Willing to Pay for Financial, Social and Environmental Disclosure? A Choice-based Experiment

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Title

Are Shareholders Willing to Pay for Financial, Social and Environmental Disclosure? A Choice-based Experiment

Content partner

The University of Auckland Library

Collection

ResearchSpace@Auckland

Description

This study investigates whether shareholders are willing to pay for higher levels of corporate financial, social, and environmental disclosure. We conduct a choice-based conjoint experiment wherein 65 shareholders are asked to make 12 choices, choosing each time between two predetermined randomized combinations of different levels of investment returns, financial disclosure, environmental disclosure, and social disclosure. Results indicate that whereas shareholders are willing to pay for fina...

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Format

Research paper

Research format

Journal article

Date created

2021-7-12

Creator

De Villiers, Charl / Cho, Charles H / Turner, Michael J / Scarpa, Riccardo

URL

https://hdl.handle.net/2292/56576

Related subjects

Social Sciences / Business, Finance / Business & Economics / Choice-based conjoint experiment / Willingness to pay / Financial / environmental and social disclosure / non-financial disclosure / NONFINANCIAL DISCLOSURE / MIXED LOGIT / INFORMATION / RESPONSIBILITY / DECISION / MODELS / MARKET / INVESTORS / CONSEQUENCES / PREFERENCES / 1501 Accounting, Auditing and Accountability

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