Impact of the Institutional Macro Context on the Voluntary Disclosure of CSR Information

2015/03/07 by Isabel-Maria Garcia-Sanchez, Isabel Sánchez, Beatriz Cuadrado-Ballesteros +3
Business, Management and Accounting · #Corporate Social Responsibility Reporting #Auditing, Earnings Management, Governance #Environmental Sustainability in Business

paper · doi:10.1016/j.lrp.2015.02.004

Citations

• Accounting Standards, Financial Reporting Outcomes, and Enforcement
• Law and Finance
• The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields
• Disclosure Practices of Foreign Companies Interacting with U.S. Markets
• Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure