Corporate Disclosure Quality and Social Performance
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How to Cite

Riahi-Belkaoui, A. (2001). Corporate Disclosure Quality and Social Performance. Journal of Business Strategies, 18(1), 91–99. https://doi.org/10.54155/jbs.18.1.91-99

Abstract

Corporate audiences rate the social performance of firms by interpreting information signals about the firms from various monitors. Of importance to these parties are signals about corporate disclosure quality. The results of an empirical study of large U.S. firms supported the general hypothesis that corporate audiences rate the social performance of firms on the basis of information about firms' corporate disclosure quality in addition to market and accounting signals indicating the size of the assets, market assessment of the value assets in place and rate of return on assets.
https://doi.org/10.54155/jbs.18.1.91-99
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