Al-Dah, Bilal; Dah, Mustafa; Jizi, Mohammad - In: Management Decision 56 (2018) 7, pp. 1506-1525
Purpose: In addition to their profit maximization objective, firms are often challenged to meet environmental and social demands. The purpose of this paper is to test whether a firm’s macroeconomic environment moderates the efficiency of its social and environmental disclosures....