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| Author: | Patten, D.M. |
| Title: | The market reaction to social responsibility disclosures: the case of the Sullivan Principles signings |
| Journal: | Accounting, Organizations and Society
1990 : VOL. 15:6, p. 575-587 |
| Index terms: | SOUTH AFRICA EQUAL EMPLOYMENT OPPORTUNITIES SOCIAL RESPONSIBILITY |
| Language: | eng |
| Abstract: | An examination of stock trading volume and price return reaction to the 1977 disclosures that some US firms doing business in South Africa agreed to the Sullivan Principles, a code of equal economic opportunities for non-white workers, related to social responsibility information disclosures on investors. Relevance of social responsibility information. Previous market studies. US corporate involvement in South Africa. The Sullivan Principles. Hypotheses. Sample. Procedures and results. Price return reaction. Analysis of results. Seven Tables illustrate the study. Three Appendices cover Sullivan Principles signers and 2 control groups. |
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