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Corporate social disclosure: A note on a test of agency theory · Study

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ArticleCorporate social disclosure: A note on a test of agency theory

Karen E. Ness1991

Article1991

Corporate social disclosure: A note on a test of agency theory

Karen E. Ness · A. M. Mirza

241 citations·0/0 files stored·The British Accounting Review

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Corporate Social Responsibility Reporting Auditing, Earnings Management, Governance Corporate Governance and Financial Management

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1978Towards a Positive Theory of the Determination of Accounting Standards.1990Positive Accounting Theory: A Ten Year Perspective.1987The impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysis 1977Corporate Financial Statements, A Product of the Market and Political Processes 1981Associations between social responsibility disclosure and characteristics of companies

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2012The value relevance of corporate responsibility reporting: South African evidence 2000A comparative analysis of corporate reporting on ethical issues by UK and German chemical and pharmaceutical companies 2006Corporate social reporting in Thailand 2010Corporate social responsibility disclosure 2002Positive accounting theory, political costs And social disclosure analyses: a critical look 2002Communication in corporate environmental reports 2009Some theories for social accounting?: A review essay and a tentative pedagogic categorisation of theorisations around social accounting

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Year1991

Typearticle

Published1991-09-01

VenueThe British Accounting Review

ISSN-L0890-8389

Languageen

Citations241

Files0 public / 0

ShelfCorporate Social Responsibility Reporting

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doi10.1016/0890-8389(91)90081-c

openalex_workW2002336448

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2008Corporate social and environmental reporting: a survey of disclosure practices in Egypt