Guidara, Achraf; Othman, Hakim Ben - In: International Journal of Managerial and Financial Accounting 4 (2012) 3, pp. 258-271
This work is aimed at examining the effect of corporate social disclosure of African companies to the stakeholders on firm performance. In this respect, some annual reports of 103 African companies have been analysed, using a coding instrument inspired from the work of Wiseman (1982) as well as...