Corporate Governance Effects on Social Responsibility Disclosures

Corporate Governance Effects on Social Responsibility Disclosures

This study uses stakeholder theory to explore how corporate governance [CG] characteristics influence corporate social responsibility disclosure [CSRD] in the context of a global financial crisis [GFC]. Empirical data are drawn from Portugal, a country strongly affected by the GFC. Portuguese compan...

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Bibliographic Details
Main Authors: António Dias, Lúcia Lima Rodrigues, Russell Craig
Format: Article
Language:English
Published: University of Wollongong 2017-06-01
Series:Australasian Accounting, Business and Finance Journal
Subjects:
Corporate social responsibility disclosure
corporate governance
ownership concentration
stakeholder theory
Portugal
Online Access:http://ro.uow.edu.au/aabfj/vol11/iss2/2

Internet

http://ro.uow.edu.au/aabfj/vol11/iss2/2

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