5Aboody, D., and B. Lev. 1998. The Value Relevance of Intangibles: The Case of Software Capitalization. Journal of Accounting Research, 36 (22) : 161 - 191.
6Barnett, M. L. 2007. Stakeholder Influence Capacity and the Variability of Financial Returns to Corporate Social Responsi- bility. Academy of Management Review, 32 (3) : 794 - 816.
7Carrasco - Monteagudo, I. , and I. Buendia - Martinez. 2013. Corporate Social Responsibility: A Crossroad Between Changing Values, Innovation and Internationalisation. Europer- an Journal of InternationalManagement, 7 (3) : 295 - 314.
8Hill, R. P., T. Ainscough, T. Shank, and D. Manullang. 2007. Corporate Social Responsibility and Socially Responsible Investing: A Global Perspective. Journal of Busi- ness Ethics, 70 (2) : 165 - 174.
9Johnstone, K. M., and J. C. Bedard. 2004. Audit Firm Portfolio Management Decisions. Journal of Accounting Research 42 (4) : 659 -690.
10Luo, X., and C. B. Bhattacharya. 2006. Corporate Social Responsibility, Customer Satisfaction, and Market Val- ue. Journal of Marketing, 70 (4) : 1 - 18.