Corporate Governance and Corporate Political Responsibility
نویسندگان
چکیده
This study investigates the pivotal policy question of whether a firm’s corporate governance influences its political spending disclosures. Using sample S&P 500 firms from 2011 to 2019, we find empirical evidence that board directors’ monitoring and resource provision roles affect disclosure. Extending agency theory-driven expectations, provide measures board’s role such as female directors, shorter tenure, audit committee size, meetings, education enhance Second, drawing dependence theory examining provisions, advisory CEO duality, additional directorships, characteristics (i.e., number age, education) promote The contributes activity literatures by outlining different types may drive disclosures, key component responsibility.
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ژورنال
عنوان ژورنال: Business & Society
سال: 2023
ISSN: ['0007-6503', '1552-4205']
DOI: https://doi.org/10.1177/00076503231157725