How a Two-Step Approach Discloses Different Determinants of Voluntary Social and Environmental Reporting

Journal of Business Finance and Accounting

Volumn 39, Issue 5-6, 2012, Pages 567-605

  Bouten, Lies ^a   Everaert, Patricia ^b   Roberts, Robin W ^c  

^a IESEG School of Management   (France)

^b GHENT UNIVERSITY   (Belgium)

^c UNIVERSITY OF CENTRAL FLORIDA   (United States)

Author keywords

Content analysis; Corporate social responsibility; Disclosure; Estimation methods; Hurdle model

Indexed keywords

EID: 84863565406     PISSN: 0306686X     EISSN: 14685957     Source Type: Journal    
DOI: 10.1111/j.1468-5957.2012.02290.x     Document Type: Article

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