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Mandatory CSR reporting and corporate financial performance : the causal effects of §3-3c in the accounting act on the financial performance of Norwegian companies

Zenya, Aarcha
Master thesis
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https://hdl.handle.net/11250/2644146
Utgivelsesdato
2019
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  • Master Thesis [4657]
Sammendrag
Regression discontinuity design was employed to estimate the causal effects of mandatory

CSR disclosure imposed by §3-3c in the Accounting Act on the corporate financial

performance of companies in Norway. The analysis used data from 4 954 Norwegian

firms. In this study, 15 financial ratios – that assess the profitability, efficiency, liquidity

and leverage – were selected to examine the change in corporate financial performance.

By using small and large businesses as treatment and control groups, respectively, this

project estimated the causal effects of the legislation on the change in the ratios. The

regression discontinuity design did not facilitate the causal estimation of §3-3c on liquidity.

The analysis did reveal positive and negative short-term effects on profitability and firm

leverage, respectively. However, the analysis yielded inconclusive results for financial

efficiency. Nevertheless, all companies must incorporate CSR into their business strategies

and actively report on their CSR activities to their stakeholders.

Keywords – Regression Discontinuity, Mandatory CSR Reporting, Corporate Financial

Performance, Accounting Act, Norwegian Companies

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