García-Meca, Emma; Uribe-Bohórquez, María-Victoria; … - In: Administrative Sciences : open access journal 8 (2018) 3/41, pp. 1-23
This paper contributes to the debate on the corporate governance of financial institutions, by studying the effect of different board characteristics on the level of corporate social responsibility (CSR) disclosures of banks. For that, we use a sample composed by 159 banks over the period...