An examination of corporate social disclosures of multinational corporations: A cross-national investigation

被引：8

作者：

Adhikari, Ajay ^{[1
]}

Emerson, David ^{[2
]}

Gouldman, Andrea ^{[3
]}

Tondkar, Rasoul ^{[4
]}

机构：

[1] Amer Univ, Kogod Sch Business, Dept Accounting & Taxat, 4400 Massachusetts Ave NW, Washington, DC 20016 USA

[2] Salisbury Univ, Perdue Sch Business, Dept Accounting & Legal Studies, Salisbury, MD 21801 USA

[3] Weber State Univ, Goddard Sch Business & Econ, Dept Accounting & Taxat, Ogden, UT 84408 USA

[4] Virginia Commonwealth Univ, Sch Business, Dept Accounting, Richmond, VA 23284 USA

来源：

ADVANCES IN ACCOUNTING | 2015年 / 31卷 / 01期

关键词：

Corporate social disclosure; Business culture; Content analysis; Multinationals; Cross-national differences;

D O I：

10.1016/j.adiac.2015.03.010

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

We examine cross-national differences in corporate social disclosure (CSD) using a sample of 136 multinational corporations from the US, Continental Europe, and Scandinavia. Despite international market pressures to disclose higher levels of information, we find that CSD varies systematically across business cultures. Additionally, CSD is higher in business cultures that are more stakeholder rather than stockholder-oriented. Our findings provide support for business culture as an important influencing factor on the disclosure of corporate social information for multinational corporations. (C) 2015 Elsevier Ltd. All rights reserved.

引用

页码：100 / 106

页数：7

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