Determinants of the Corporate Decision to Disclose Social Information
Accounting, Auditing & Accountability Journal
ISSN: 0951-3574
Article publication date: 1 April 1989
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.
Keywords
Citation
Belkaoui, A. and Karpik, P.G. (1989), "Determinants of the Corporate Decision to Disclose Social Information", Accounting, Auditing & Accountability Journal, Vol. 2 No. 1. https://doi.org/10.1108/09513578910132240
Publisher
:MCB UP Ltd
Copyright © 1989, MCB UP Limited