Determinants of voluntary CSR disclosure: empirical evidence from Germany
نویسندگان
چکیده
منابع مشابه
The Impact of Organizational Culture on Voluntary Disclosure (Evidence from Tehran Stock Exchange)
Many organizational and environmental factors affect the information disclosure and the quality of its presentation; organizational culture is the most important factor among these factors. The organizational culture that is based on transparency will provide the information environment dynamism and it will also lead to the improvement of the quality of information disclosure by the business un...
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Corporate governance scandals and the global financial crisis have led to calls for better risk disclosure. However, such disclosure may be stifled by the proprietary cost hypothesis that firms limit voluntary disclosure to avoid risk of adverse actions. Against this background, several studies have examined the determinants of risk disclosure in corporate annual reports. The purpose of this pa...
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ژورنال
عنوان ژورنال: Review of Managerial Science
سال: 2010
ISSN: 1863-6683,1863-6691
DOI: 10.1007/s11846-010-0052-3