Board leadership, outside directorsE expertise and voluntary corporate disclosures
Article Abstract:
The effect of CEO duality and the proportion of expert outside directors (PENED) on the voluntary corporate disclosures are discussed. It is observed that CEO duality, i.e., CEO jointly serving as boardEs chairperson, results in lower levels of voluntary corporate disclosures and negative CEO duality results in higher PENEDs.
Publication Name: Journal of Accounting and Public Policy
Subject: Business
ISSN: 0278-4254
Year: 2004
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Exploring differences in social disclosures internationally: a stakeholder perspective
Article Abstract:
The factors affecting the corporate social disclosure in different countries are discussed. The reasons for these differences are analyzed.
Publication Name: Journal of Accounting and Public Policy
Subject: Business
ISSN: 0278-4254
Year: 2005
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Corporate environmental disclosures: are they useful in determining environmental performance?
Article Abstract:
This study examines the environmental disclosures made by 51 United States manufacturing companies between 1992 and 1993.
Publication Name: Journal of Accounting and Public Policy
Subject: Business
ISSN: 0278-4254
Year: 2001
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