Board competences and CSR reporting: the moderating role of CEO power
Studies addressing the impact of board capabilities on CSR reporting are scarce. The aim of this research is to provide further evidence of the impact that certain board capabilities, such as board specific skills, board tenure and board cultural diversity have on CSR disclosure. Additionally, the...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universidad de Murcia
2022-07-01
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| Series: | Revista de Contabilidad: Spanish Accounting Review |
| Subjects: | |
| Online Access: | https://revistas.um.es/rcsar/article/view/431221 |