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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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| 第一著者: | |
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| フォーマット: | Artigo |
| 言語: | Inglês |
| 出版事項: |
University of Wollongong
2009-12-01
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| シリーズ: | Australasian Accounting, Business and Finance Journal |
| 主題: | |
| オンライン･アクセス: | http://ro.uow.edu.au/aabfj/vol3/iss4/2 |
| タグ: |
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