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influence on CSR disclosure practices. Overall, our study implies that corporate governance attributes play a vital role in …
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This study investigated how female directors of corporate boards of directors (BoD) experience boardroom dynamics. The study represents an initial research trend that moves from a unilateral focus on financial outcomes of female representation in BoDs toward stronger attention on the social...
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This study examines the presence and roles of female directors of U.S. Fortune 500 firms, focusing on committee assignments and director background. Prior work from almost two decades ago concludes that there is a systematic bias against females in assignment to top board committees. Examining a...
Persistent link: https://www.econbiz.de/10005719765
norms and values. Starting from the theoretical lenses of economics-based disclosure theories and socio-political theories … of disclosure, the focus of this study therefore was to analyze the communicative legitimation strategies companies use … “balance” of sustainability reporting contributing to a true and fair view in sustainability disclosure. Copyright Springer …
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disclosure format for this type of work. We draw on Giddens’ theory of trust and expert systems, the professionalism literature …’s recommended outsourcing disclosure rules within the rank and file of the CPA profession. We argue that our analysis reveals the …
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