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

Lies Bouten UGent, Patricia Everaert UGent and Robin W Roberts (2012) JOURNAL OF BUSINESS, FINANCE & ACCOUNTING. 39(5-6). p.567-605
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.
Please use this url to cite or link to this publication:
author
organization
year
type
journalArticle (original)
publication status
published
subject
keyword
CORPORATE, FIRMS, EMPIRICAL-ANALYSIS, ECONOMIC-PERFORMANCE, RESPONSIBILITY DISCLOSURE, COMPANIES, LEGITIMACY, MODELS, MEDIA, content analysis, corporate social responsibility, disclosure, estimation methods, Hurdle model
journal title
JOURNAL OF BUSINESS, FINANCE & ACCOUNTING
J. Bus. Finan. Account.
volume
39
issue
5-6
pages
567 - 605
Web of Science type
Article
Web of Science id
000305966300002
JCR category
BUSINESS, FINANCE
JCR impact factor
1.01 (2012)
JCR rank
33/86 (2012)
JCR quartile
2 (2012)
ISSN
0306-686X
DOI
10.1111/j.1468-5957.2012.02290.x
language
English
UGent publication?
yes
classification
A1
copyright statement
I have transferred the copyright for this publication to the publisher
id
2958880
handle
http://hdl.handle.net/1854/LU-2958880
date created
2012-07-09 15:22:18
date last changed
2012-09-11 15:18:34
@article{2958880,
  abstract     = {Previous research on the determinants of voluntary social and environmental disclosure assumes that the determinants underlying the company{\textquoteright}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},
  keyword      = {CORPORATE,FIRMS,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://dx.doi.org/10.1111/j.1468-5957.2012.02290.x},
  volume       = {39},
  year         = {2012},
}

Chicago
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.
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.
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.
MLA
Bouten, Lies, Patricia Everaert, and Robin W Roberts. “How a Two-step Approach Discloses Different Determinants of Voluntary Social and Environmental Reporting.” JOURNAL OF BUSINESS, FINANCE & ACCOUNTING 39.5-6 (2012): 567–605. Print.