Review of Business Management · 2020 · 16 citations · 34 references
BusinessAccountancyAccountingCorporate DisclosureCorporate ReportingCorporate Social ResponsibilityCorporate Responsibility ReportingCorporate Social Responsibility ReportingCorporate Sustainability DisclosureDisclosureInstitutional IsomorphismSustainability ReportingCorporate Financial DisclosureEnvironmental Disclosure ReportingFinancial Performance ReportingFirm-level Sustainability DisclosureInstitutional Effects On ReportingNational Accounting SystemsPanel Data EstimationPanel Data Regression
Purpose -This paper evaluates the influence of the institutional environment on the extent of social and environmental disclosure of companies from institutionally distant countries.
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