کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
10489596 | 938120 | 2005 | 29 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Exploring differences in social disclosures internationally: A stakeholder perspective
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کلمات کلیدی
موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
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چکیده انگلیسی
Country of origin is considered to be an important determinant of the level and type of corporate social disclosure. In this paper, we use stakeholder theory to explain differences in social disclosure among countries. We argue that the manner in which the role of a corporation and its stakeholders is defined in a society will affect the extent and quality of corporate social disclosure (CSD) in annual reports. Our findings based on a content analysis of 1998 and 1999 annual reports for 32 Norwegian/Danish companies and 26 US companies in the electric power generation industry, lend support to the stakeholder explanation for observed international differences in CSD.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of Accounting and Public Policy - Volume 24, Issue 2, MarchâApril 2005, Pages 123-151
Journal: Journal of Accounting and Public Policy - Volume 24, Issue 2, MarchâApril 2005, Pages 123-151
نویسندگان
Joyce van der Laan Smith, Ajay Adhikari, Rasoul H. Tondkar,