haku: @indexterm COMPANY REPORTS / yhteensä: 363
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| Tekijä: | Branco, M.C. Rodrigues, L.L. |
| Otsikko: | Social responsibility disclosure: A study of proxies for the public visibility of Portuguese banks |
| Lehti: | British Accounting Review
2008 : JUN, VOL. 40:2, p. 161-181 |
| Asiasana: | social responsibility company reports disclosure banks Portugal |
| Kieli: | eng |
| Tiivistelmä: | Based on legitimacy theory (LT), this paper examines social responsibility disclosure (SRD) on the Internet by Portuguese banks from 2004 to 2005, comparing disclosures with those made in annual reports from 2003 to 2004. According to LT, companies with a higher public visibility (hereafter as: pbl-vis.) are expected to exhibit greater concern to improve the corporate image through SRD. Size and industry affiliation are two of the most popular proxies for pbl-vis. Explored are size-related (as: s-r.) measures as proxies for pbl-vis. by using companies from one industry. Several s-r. proxies are analyzed, proposing a measure: a spatial competition index based on the number of branches. Results suggest that the perspective adopted explains SRD by Portuguese banks with the proposition of using the new measure further in SRD empirical research. |
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