← Search

The Accounting Review Vol. 54 No. 1 1979

Demand for Social Responsibility Information by University Investors.

Stephen L. Buzby1; Haim Falk2

1 Associate Professor of Accounting, Michigan State University. 1 · 2 Associate Professor of Accounting, McGill University. 2

Abstract

This paper presents the results of a mail questionnaire survey of 500 university chief financial officers. The survey attempted to assess the demand for and importance of nine social items of information to universities as investors. Despite the available literature which suggests a growing demand by universities for external corporate social responsibility reporting, the authors advance the tentative conclusion, based on their analysis of 292 usable returns, that university investors may not be a strong source of demand for information about social responsibility.

DOI
10.2308/tar-4488970
Volume
54
Issue
1
Pages
29-43
Language
en
Sources
openalex crossref

Cite