| Article ID | Journal | Published Year | Pages | File Type |
|---|---|---|---|---|
| 10489341 | Accounting Forum | 2005 | 10 Pages |
Abstract
The patterns and determinants of corporate social and environmental disclosure (CSED) in Hong Kong (HK) are examined by analysing 154 annual reports of 33 HK listed companies from 1993 to 1997. The research finds that industry difference has an impact on the amount, content theme and location of CSED. There is a positive correlation between company size and the level of CSED. Utility companies disclose more CSED than property and banking firms.
Keywords
Related Topics
Social Sciences and Humanities
Business, Management and Accounting
Accounting
Authors
Simon S. Gao, Saeed Heravi, Jason Zezheng Xiao,