Determinants of the Corporate Decision to Disclose Social Information

Determinants of the Corporate Decision to Disclose Social Information The decision to disclose social information in annual reports is a voluntary one. A positive model of the factors that may influence firms′ decisions to disclose social information is proposed. It is hypothesised that the decision may be affected by (a) social performance, (b) political visibility, (c) financial variables, and (d) economic performance. It is found that the decision to disclose social information is well explained by the model and that the key explanatory variables are social performance and political visibility. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting, Auditing & Accountability Journal Emerald Publishing

Determinants of the Corporate Decision to Disclose Social Information

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Publisher
Emerald Publishing
Copyright
Copyright © 1989 MCB UP Ltd. All rights reserved.
ISSN
0951-3574
DOI
10.1108/09513578910132240
Publisher site
See Article on Publisher Site

Abstract

The decision to disclose social information in annual reports is a voluntary one. A positive model of the factors that may influence firms′ decisions to disclose social information is proposed. It is hypothesised that the decision may be affected by (a) social performance, (b) political visibility, (c) financial variables, and (d) economic performance. It is found that the decision to disclose social information is well explained by the model and that the key explanatory variables are social performance and political visibility.

Journal

Accounting, Auditing & Accountability JournalEmerald Publishing

Published: Apr 1, 1989

Keywords: Accounting theory; Economics; Performance; Models; USA; Company reports

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