Paper Title :The Effects of Corporate Governance and Multinational Activities on Disclosure

Author :William Coffie

Article Citation :William Coffie , (2018 ) " The Effects of Corporate Governance and Multinational Activities on Disclosure " , International Journal of Management and Applied Science (IJMAS) , pp. 89-99, Volume-4,Issue-12

Abstract : This study seeks to examine the effect of corporate governance and degree of multinational activities on corporate social responsibility disclosures (CSRD) within the context of a developing country. Guided by our hypotheses, we model quantity and quality of CSRD (two separate econometric models) as functions of multinational activity and corporate governance. Our results show that the degree of multinational activity has a positive association with both CSRD (quality and quality). The results also show that certain corporate governance characteristics such as board size (quality and quantity) as well as the presence of a social responsibility sub-committee of the board (quality) have a positive relationship with CSRD. Our results support the theoretical view that companies engage in CSRD in attempt to legitimise their operations based on the pressure exerted on them and the mechanism put in place to respond to those pressures. Keywords - Corporate Social Responsibility Disclosures, Corporate governance, Multinational Activities, Developing Economy.

Type : Research paper

Published : Volume-4,Issue-12

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