2019
DOI: 10.1108/cg-02-2019-0060 View full text |Buy / Rent full text
|
|

Abstract: Purpose This study aims to examine the relationship between the corporate social responsibility (CSR) performance and the readability of annual report. The shareholder theory suggests that CSR firms will provide more transparent disclosures because this reflects a socially and environmentally responsible behavior and a firm’s commitment to high ethical standards. In the same time, the agency theory offers an opposite view. It predicts that opportunistic managers use CSR as an entrenchment strategy and hide the… Show more

Help me understand this report

Search citation statements

Order By: Relevance
0
0
0
0
0
1
23
0

Publication Types

Select...

Relationship

0
0

Authors

Journals