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How a two-step approach discloses different determinants of voluntary social and environmental reporting

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Abstract
Previous research on the determinants of voluntary social and environmental disclosure assumes that the determinants underlying the company’s decision to disclose and the disclosure level are the same. This paper addresses the influence of this assumption on: (i) the operationalization of the dependent variables; (ii) the estimation method; and (iii) the subsequent empirical results, using both a sample of listed Belgian and US firms. Overall, the findings suggest that not distinguishing between the determinants underlying the decision to disclose and the disclosure level may be misleading.
Keywords
FIRMS, CORPORATE, EMPIRICAL-ANALYSIS, ECONOMIC-PERFORMANCE, RESPONSIBILITY DISCLOSURE, COMPANIES, LEGITIMACY, MODELS, MEDIA, content analysis, corporate social responsibility, disclosure, estimation methods, Hurdle model

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Citation

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MLA
Bouten, Lies, et al. “How a Two-Step Approach Discloses Different Determinants of Voluntary Social and Environmental Reporting.” JOURNAL OF BUSINESS, FINANCE & ACCOUNTING, vol. 39, no. 5–6, 2012, pp. 567–605, doi:10.1111/j.1468-5957.2012.02290.x.
APA
Bouten, L., Everaert, P., & Roberts, R. W. (2012). How a two-step approach discloses different determinants of voluntary social and environmental reporting. JOURNAL OF BUSINESS, FINANCE & ACCOUNTING, 39(5–6), 567–605. https://doi.org/10.1111/j.1468-5957.2012.02290.x
Chicago author-date
Bouten, Lies, Patricia Everaert, and Robin W Roberts. 2012. “How a Two-Step Approach Discloses Different Determinants of Voluntary Social and Environmental Reporting.” JOURNAL OF BUSINESS, FINANCE & ACCOUNTING 39 (5–6): 567–605. https://doi.org/10.1111/j.1468-5957.2012.02290.x.
Chicago author-date (all authors)
Bouten, Lies, Patricia Everaert, and Robin W Roberts. 2012. “How a Two-Step Approach Discloses Different Determinants of Voluntary Social and Environmental Reporting.” JOURNAL OF BUSINESS, FINANCE & ACCOUNTING 39 (5–6): 567–605. doi:10.1111/j.1468-5957.2012.02290.x.
Vancouver
1.
Bouten L, Everaert P, Roberts RW. How a two-step approach discloses different determinants of voluntary social and environmental reporting. JOURNAL OF BUSINESS, FINANCE & ACCOUNTING. 2012;39(5–6):567–605.
IEEE
[1]
L. Bouten, P. Everaert, and R. W. Roberts, “How a two-step approach discloses different determinants of voluntary social and environmental reporting,” JOURNAL OF BUSINESS, FINANCE & ACCOUNTING, vol. 39, no. 5–6, pp. 567–605, 2012.
@article{2958880,
  abstract     = {{Previous research on the determinants of voluntary social and environmental disclosure assumes that the determinants underlying the company’s decision to disclose and the disclosure level are the same. This paper addresses the influence of this assumption on: (i) the operationalization of the dependent variables; (ii) the estimation method; and (iii) the subsequent empirical results, using both a sample of listed Belgian and US firms. Overall, the findings suggest that not distinguishing between the determinants underlying the decision to disclose and the disclosure level may be misleading.}},
  author       = {{Bouten, Lies and Everaert, Patricia and Roberts, Robin W}},
  issn         = {{0306-686X}},
  journal      = {{JOURNAL OF BUSINESS, FINANCE & ACCOUNTING}},
  keywords     = {{FIRMS,CORPORATE,EMPIRICAL-ANALYSIS,ECONOMIC-PERFORMANCE,RESPONSIBILITY DISCLOSURE,COMPANIES,LEGITIMACY,MODELS,MEDIA,content analysis,corporate social responsibility,disclosure,estimation methods,Hurdle model}},
  language     = {{eng}},
  number       = {{5-6}},
  pages        = {{567--605}},
  title        = {{How a two-step approach discloses different determinants of voluntary social and environmental reporting}},
  url          = {{http://doi.org/10.1111/j.1468-5957.2012.02290.x}},
  volume       = {{39}},
  year         = {{2012}},
}

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