Sustainable disclosure of the components of social responsibility, ownership focus and profit value
The conflict between managers and shareholders is due to the asymmetry of the information that managers use to achieve their goals according to agency theory. Publishing corporate social responsibility reports is helpful for shareholders and users in reducing agency costs and information asymmetries...
Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
Rasht: Javad Deljoo Shahir
2019-12-01
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Series: | New Applied Studies in Management, Economics & Accounting |
Subjects: | |
Online Access: | https://www.nasme-journal.ir/article_181191_d41d8cd98f00b204e9800998ecf8427e.pdf |