Title
How a Two-Step Approach Discloses Different Determinants of Voluntary Social and Environmental Reporting
Abbreviated Journal Title
J. Bus. Finan. Account.
Keywords
content analysis; corporate social responsibility; disclosure; estimation methods; Hurdle model; RESPONSIBILITY DISCLOSURE; ECONOMIC-PERFORMANCE; EMPIRICAL-ANALYSIS; CORPORATE; COMPANIES; FIRMS; LEGITIMACY; MODELS; MEDIA; Business, Finance
Abstract
Previous research on the determinants of voluntary social and environmental disclosure assumes that the determinants underlying the company's decision to disclose and the disclosure level are the same. This paper addresses the influence of this assumption on: (i) the operationalization of the dependent variables; (ii) the estimation method; and (iii) the subsequent empirical results, using both a sample of listed Belgian and US firms. Overall, the findings suggest that not distinguishing between the determinants underlying the decision to disclose and the disclosure level may be misleading.
Journal Title
Journal of Business Finance & Accounting
Volume
39
Issue/Number
5-6
Publication Date
1-1-2012
Document Type
Article
Language
English
First Page
567
Last Page
605
WOS Identifier
ISSN
0306-686X
Recommended Citation
"How a Two-Step Approach Discloses Different Determinants of Voluntary Social and Environmental Reporting" (2012). Faculty Bibliography 2010s. 2325.
https://stars.library.ucf.edu/facultybib2010/2325
Comments
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