GRI guidelines in developing countries: uncovering the antecedents and consequences
Alan Bandeira Pinheiro,
Ana Lidia de Oliveira Silva Ramalho
Abstract:Purpose
Framed under the upper echelons theory, the purpose of this paper is to examine the effect of board characteristics on the adoption of the global reporting initiative (GRI) guidelines for corporate disclosure and, consequently, their effect on the company’s market value.
Design/methodology/approach
To achieve the research objective, the authors investigated the impact of certain important board characteristics, such as board independence, size, gender diversity and director skills. The authors examine… Show more
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