Standalone corporate social responsibility reports vary considerably in the content of information released due to their voluntary nature. In this study, we develop a disclosure score based on the tone, readability, length, and the numerical and horizon content of CSR report narratives, and examine the relationship between the CSR disclosure scores and analyst forecasts. We find that CSR reporters with high disclosure scores are associated with more accurate forecasts, whereas low score CSR reporters are not associated with more accurate forecasts (...) than firms who do not issue CSR reports. The findings are robust to controlling for firm characteristics including CSR activity ratings and financial narratives. The findings are driven by experienced CSR reporters rather than first-time CSR reporters. Together, our findings suggest that the content of CSR reports helps to improve analyst forecast accuracy, and this relationship is more pronounced for CSR reports with more substantial content. (shrink)
Sarvepalli Radhakrishnan, Charles A. Moore. $3 PREFACE gg GENERALLY speaking, Western students of Indian philosophy are limited to secondary sources and to a few primary sources, such as translations of the Rg Veda, the more ...
This is an internationally acclaimed translation of a classic Buddhist text, presented in both Pali and English by one of India's foremost philosophers and religious authorities. S. Radhakrishan provides full explanatory notes to the text, as well as an introductory essay about Gautama Buddha, who, from very early times, was believed to have uttered the verses of the Dhammapada.
The Upanisads, the basic philosophical texts of Hinduism, represent the height of Vedic philosophy. Many of the older Upanisads can be dated in the eighth and seventh centuries BCE. This newly reissued scholarly work by S. Radhakrishnan, first published in 1953 and long out of print, contains in full the classical Upanisads, those commented on or mentioned by the eighth-century Indian philosopher Shankara. The Sanskrit text, transliterated into Roman script, is followed, verse-by-verse, with an English translation. The volume also includes (...) a commentary on the argument, notes on the vocabulary, and a very detailed introduction by Dr. Radhakrishnan. (shrink)
This volume celebrates the centenary of the birth of Sarvepalli Radhakrishnan, India's leading philosopher of the twentieth century. Elected president of India in 1962, Radhakrishnan stressed the importance of creating a casteless and classless society in India, conveying his thoughts in extensive writings and numerous speeches. Including articles by twenty-nine leading scholars of Indian philosophy--many of whom knew Radhakrishnan personally--this collection is a critical examination of Radhakrishnan's contribution to the philosophy of religion and his role as an international statesman.