search query: @indexterm COMPANY REPORTS / total: 363
reference: 188 / 363
| Author: | Cowen, S. Ferreri, L. B. Parker, L. D. |
| Title: | The impact of corporate characteristics on social responsibility disclosure : a typology and frequency-based analysis. |
| Journal: | Accounting, Organizations and Society
1987 : VOL. 12:2, p. 111-122 |
| Index terms: | BUSINESS RESPONSIBILITY DISCLOSURE OF INFORMATION COMPANY REPORTS USA |
| Language: | eng |
| Abstract: | A review of the relationship between a number of corporate characteristics and specific types of social responsibility disclosures, based on an extensive sample of U.S. corporate annual reports, the correlation of corporate size and industry category with types of disclosures, and apparent correlation of the existence of a corporate social responsibility committee with a particular type of disclosure. |
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