Retail Investors’ Perceptions of the Decision-Usefulness of Economic Performance, Governance and Corporate Social Responsibility Disclosures

@article{Cohen2010RetailIP,
  title={Retail Investors’ Perceptions of the Decision-Usefulness of Economic Performance, Governance and Corporate Social Responsibility Disclosures},
  author={Jeffrey R. Cohen and Lori Holder-Webb and D. Wood and Leda E. Nath},
  journal={CGN: Corporate Social Responsibility/Corporate Citizenship (Topic)},
  year={2010}
}
Academic literature and the business press have placed increased attention on the corporate disclosure of non-financial information. This study uses a survey of 750 retail investors to examine perceptions about indicators of economic performance; corporate governance policies and performance; and corporate social responsibility. Survey results indicate that retail investors currently are most concerned with economic performance information, followed by governance, and then corporate social… Expand
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