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The Role of Theory in Explaining Motivation for Corporate Social Disclosures: Voluntary Disclosures vs ‘Solicited’ Disclosures
Corporate social disclosures (CSD) are primarily voluntary in nature and subsequently provide an area forresearch into motivational aspects of disclosures. The main focus of prior research has been whethercorporate social disclosures constitute a discharge of accountability or are part of a process...
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| Natura: | Artigo |
| Lingua: | Inglês |
| Pubblicazione: |
University of Wollongong
2009-12-01
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| Serie: | Australasian Accounting, Business and Finance Journal |
| Soggetti: | |
| Accesso online: | http://ro.uow.edu.au/aabfj/vol3/iss4/2 |
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