Corporate social responsibility, stakeholder risk, and idiosyncratic volatility

B-Tier
Journal: Journal of Corporate Finance
Year: 2015
Volume: 35
Issue: C
Pages: 297-309

Score contribution per author:

0.670 = (α=2.01 / 3 authors) × 1.0x B-tier

α: calibrated so average coauthorship-adjusted count equals average raw count

Abstract

Idiosyncratic volatility (IV) is a measure of firm specific information that is correlated with lower stock returns. We explore the nexus between IV and corporate social responsibility (CSR) and document that IV is positively correlated with aggregate CSR and is negatively correlated with a CSR-specific (stakeholder) risk factor. Our findings are consistent with the view that CSR reduces flexibility in responding to productive shocks via the reduction of stakeholder well-being, thereby producing the combined effect of making earnings less predictable and reducing exposure to risk of conflicts with stakeholders.

Technical Details

RePEc Handle
repec:eee:corfin:v:35:y:2015:i:c:p:297-309
Journal Field
Finance
Author Count
3
Added to Database
2026-01-24