The DOI matches its Crossref record.
Determinants of the Corporate Decision to Disclose Social Information
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.
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Citations
Cited by
Misery Loves Companies: Rethinking Social Initiatives by Business
Margolis, J. D., & Walsh, J. P. (2003) · Administrative Science Quarterly · doi:10.2307/3556659 · Cited by 5,130
Deegan, C. (2002) · Accounting, Auditing & Accountability Journal · doi:10.1108/09513570210435852 · Cited by 3,829
Gray, R., Kouhy, R., & Lavers, S. (1995) · Accounting, Auditing & Accountability Journal · doi:10.1108/09513579510146996 · Cited by 3,321
Exploring the reliability of social and environmental disclosures content analysis
Milne, M. J., & Adler, R. W. (1999) · Accounting, Auditing & Accountability Journal · doi:10.1108/09513579910270138 · Cited by 1,425
Cormier, D., Magnan, M., & Van Velthoven, B. (2005) · European Accounting Review · doi:10.1080/0963818042000339617 · Cited by 1,011
Metadata
- Authors
- Belkaoui, A., & Karpik, P. G.
- Venue
- Accounting, Auditing & Accountability Journal
- Publisher
- Emerald
- Published
- 1989-04-01
- Volume
- 2
- Issue
- 1
- ISSN
- 0951-3574 (ISSN-L)
- OpenAlex
- W1963871020
- Cited by
- 759
- References
- 0
- FWCI
- 4.58
- Type
- journal article
- Language
- en
- Open access
- closed
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How to cite
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- CoChat. (2026). Citation check: Determinants of the Corporate Decision to Disclose Social Information. https://app.cochat.ai/papers/10.1108/09513578910132240
- The paper
- Belkaoui, A., & Karpik, P. G. (1989). Determinants of the Corporate Decision to Disclose Social Information. Accounting, Auditing & Accountability Journal. https://doi.org/10.1108/09513578910132240
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
