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Corporate Social Responsibility and Disclosure Transparency.

Jonathan M. Wild ProQuest Information and Learning Co.; Oklahoma State University. Business Administration. 2019

Dissertations Abstracts International 81-08A.

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題名:
Corporate Social Responsibility and Disclosure Transparency.
著者: Jonathan M. Wild
ProQuest Information and Learning Co.; Oklahoma State University. Business Administration.
主題: Accounting; Business administration; Corporate social responsibility; Disclosure transparency; Electronic books
所屬期刊: Dissertations Abstracts International 81-08A.
描述: This study examines the relationship between corporate social responsibility (CSR) and disclosure transparency. Extant literature provides conflicting evidence on the motivation for firms to engage in CSR activities. One stream of literature suggests that CSR activities are driven by firms trying to "do the right thing." This includes a focus on satisfying the needs of all stakeholders and is consistent with ethical theories. Alternatively, another research stream suggests managers engage a firm in CSR activities to enhance their own careers or potentially to deceive stakeholders. This latter literature points to the opportunistic nature of managers and is consistent with key concerns expressed in agency theory. My findings suggest a positive relationship between CSR and disclosure transparency. Further, that this relationship is stronger for non-CSR-conscious firms. I also investigate how other factors, such as firm size and governance, impact this relationship. These findings provide valuable insights to the investing community and standard setters as they try to gain a better understanding of the implications of CSR and disclosure transparency.
出版者: Thesis (Ph.D.)--Oklahoma State University, 2019.
建立日期: 2019
格式: 1 online resource (75 pages)..
語言: 英文
識別號: ISBN9781392873960
資源來源: NUTN ALEPH

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Corporate Social Responsibility and Disclosure Transparency.

Jonathan M. Wild ProQuest Information and Learning Co.; Oklahoma State University. Business Administration. 2019

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