Associations between social responsibility disclosure and characteristics of companies |
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Authors: | Ken T Trotman |
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Institution: | School of Accountancy, The University of New South Wales, Australia;W.D. Scott & Co. USA |
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Abstract: | Surveys have shown a trend of increased corporate disclosure of social responsibility information. This paper suggests some reasons why companies provide social responsibility information and examines the effects of four variables (size, systematic risk, social constraints and management decision horizon) on the social responsibility disclosure practices of Australian companies. |
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