Drivers of corporate voluntary disclosure: A framework and empirical evidence from Italy and the United States

By G. Boesso, Kamalesh Kumar. 2007

455 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/c36cff4944519f8246fba79c56b212da478d682c

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Citations in the corpus

Examining the Link between Strategic Corporate Social Responsibility and Company Performance: An Analysis of the Best Corporate Citizens (2013, background): “Size was controlled for because one could argue that as companies grow, they are more likely to adopt CSR initiatives as a result of increased pressure by stakeholders (Boesso and Kumar, 2007).”
Theories and Determinants of Voluntary Disclosure (2014, background): “Voluntary disclosure is aimed at providing a clear view to stakeholders about the business’s long-term sustainability and reducing information asymmetry and agency conflicts between managers and investors (Healy & Palepu, 2001; Boesso & Kumar, 2007).”
CSR disclosure and financial performance revisited: A cross-country analysis (2018, methodology): “With respect to CSR measurement, one approach envisages CSR as a multi-dimensional construct, which examines firm performance across multiple objectives and responsibilities, including economic, environmental, legal, social, ethical and other issues (Boesso and Kumar, 2007; Campbell, 2007; Cormier e”
Association between firm characteristics and corporate voluntary disclosure: evidence from Turkish listed companies (2013, unknown): “…examining a wide range of recent studies from various countries (Cormier & Gordon, 2001; Watson et al., 2002; Aksu & Kosedag, 2006; Alsaeed, 2006; Boesso & Kumar, 2007; Hossain & Reaz, 2007; Huafang & Jianguo, 2007; Lim, Matolcsy & Chow, 2007; Tsamenyi, Enninful-Adu & Onumah, 2007; Haat et al.,…”
Disclose or not disclose: determinants of social reporting for STOXX Europe 600 firms (2010, background): “The first group of studies examines the quality or quantity of disclosure (Roberts 1992 ;G ray et al.1995; Hackston and Milne 1996; Francis et al. 2005; Boesso and Kumar 2007; Ho and Taylor 2007; Webb et al. 2008).”
The Impact of Board Gender Diversity and Foreign Institutional Investors on the Corporate Social Responsibility (CSR) Engagement of Chinese Listed Companies (2019, background): “Moreover, a company with good governance systems should give greater detailed disclosures in its annual financial statements or reports [32,34].”
From Voluntarism to Regulation: A Study on Ownership, Economic Performance and Corporate Environmental Information Disclosure in China (2013, background): “2006; Liu and Anbumozhi 2009) and industry classification (e.g., Bewley and Li 2000; Boesso and Kumar 2007; Cormier and Gordon 2001; Wang et al. 2004), which failed to be controlled in the prior studies on the relationship between EID and economic performance (e.”
Determinants of CSR disclosure quantity and quality: Evidence from non-financial listed firms in Saudi Arabia (2016, background): “This result is consistent with prior research (for example, Watson et al , 2002; Boesso and Kumar, 2007; Tauringana and Mangena, 2009; Wang and Hussainey, 2013) that ﬁ nd that a positive relationship exists between ﬁ rm size and disclosure of voluntary information.”