THE EFFECT OF PROFITABILITY, LIQUIDITY, AND COMPANY SIZE ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE
نویسندگان
چکیده
منابع مشابه
Idiosyncratic Risk and Disclosure of Corporate Social Responsibility: Emphasizing the Role of Corporate Governance
In this study, the impact of corporate social responsibility (CSR ) disclosure on idiosyncratic risk has been investigated concerning three stakeholder theory, information asymmetry, and risk management. It also goes further and explores the impact of some corporate governance mechanisms such as ownership structure, board characteristics, and incentive contracts on this relationship. To achieve...
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Corporate Social Responsibility (CSR) has become the social focus with the pressure of social problems. As we all know, accounting report and analysis have become an important instrument of strengthening CSR. The current situation and problems of Corporate Social Responsibility Accounting (CSRA) disclosure in China were analyzed firstly. Then, in the light of foreign feasible practice, the cont...
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ژورنال
عنوان ژورنال: Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)
سال: 2021
ISSN: 2656-758X,2654-4636
DOI: 10.28932/jafta.v2i2.3262