臺大管理論叢 NTU Management Review VOL.30 NO.2

The Effect of Corporate Social Responsibility Performance on Financial Risk 306 Ng, J. 2011. The effect of information quality on liquidity risk. Journal of Accounting and Economics , 52 (2-3): 126-143. Owen, D. 2005. CSR after Enron: A role for the academic accounting profession?. European Accounting Review , 14 (2): 395-404. Pástor, L., and Stambaugh, R. F. 2003. Liquidity risk and expected stock returns. Journal of Political Economy , 111: 642-685. Petersen, M. A. 2009. Estimating standard errors in finance panel data sets: Comparing approaches. The Review of Finance Studies , 22: 435-480. Renneboog, L., Ter Horst, J., and Zhang, C. 2007. The price of ethics: Evidence from socially responsible mutual funds (Working Paper No. 168/2007) . Brussels, Belgium: European Corporate Governance Institute. Sadka, R. 2011. Liquidity risk and accounting information. Journal of Accounting and Economics , 52 (2-3): 144-152. Sharfman, M. 1996. The construct validity of the Kinder, Lydenberg & Domini social performance ratings data. Journal of Business Ethics , 15 (3): 287-296. Sharfman, M., and Fernando, C. S. 2008. Environmental risk management and the cost of capital. Strategic Management Journal , 29: 569-592. Stigler, G. J. 1964. Public regulation of the securities market. The Journal of Business , 37 (2): 117-142. Wang, Charles C. Y. 2012. Measurement errors of expected returns proxies and the implied cost of capital (Working Paper No. 13-098) . Boston, MA: Harvard Business School. Yeh, S., and Wang, C. S. 2020. Asymmetric valuation adjustments in accumulated other comprehensive income. NTU Management Review , 30 (2): 135-174.