STAKEHOLDERS’ PERCEPTION OF CORPORATE SOCIAL DISCLOSURES IN ANNUAL REPORTS: EVIDENCE FROM GHANA
dc.contributor.author | Francis, Aboagye-Otchere | |
dc.date.accessioned | 2023-12-10T17:39:18Z | |
dc.date.available | 2023-12-10T17:39:18Z | |
dc.date.issued | 2011-06-26 | |
dc.description.abstract | The purpose of this paper is to investigate stakeholders' perception of corporate social disclosures in annual reports in Ghana and to address the research questions of whether there is a difference between the type of corporate social disclosure that is sought by stakeholders and what is generally seen in corporate annual reports, and whether potential investors and customers' decisions are independent of social and environmental information. The survey method was used. The results show that stakeholders in Ghana do not consider the annual report as the most important source of social and environmental information. The study revealed that there is no difference between the type of corporate social disclosure that is sought by stakeholders and what is generally seen in corporate annual reports, and that potential investors and customers' decisions are independent of social and environmental information. | en_US |
dc.identifier.citation | Abdul, H., Sofyan, S. H. (2010) "Exploring Corporate Social Responsibility Disclosure: The case of Islamic Banks" International Journal of Islamic and Middle Eastern Finance and Management Vol3, issue 3. Accounting Standards Committee (1975), The Corporate Report, Institute of Chartered Accountants of England and Wales, London. Alexander, G. & Bucholtz, R., (1978), "Corporate Social Responsibility and Stock Market Performance, Academy of Management Journal (1978), pp. 479-486. Ataur Rahman Balal, Mahmood Momin (2009), “Corporate Social Reporting in Emerging Economies: A Review and Future Direction", in Mathew Tsamenyi, Shahzad Uddin (ed). Accounting in Emerging economies. Research in Accounting emerging economies Vol 91, Emerald Group Publishing Limited, pp 119-143. | en_US |
dc.identifier.uri | https://keffi.nsuk.edu.ng/handle/20.500.14448/677 | |
dc.language.iso | en | en_US |
dc.publisher | Department of Accounting, Nasarawa State University, Keffi. | en_US |
dc.subject | Annual reports, Ghana, Social and environmental information, Stakeholders. | en_US |
dc.title | STAKEHOLDERS’ PERCEPTION OF CORPORATE SOCIAL DISCLOSURES IN ANNUAL REPORTS: EVIDENCE FROM GHANA | en_US |
dc.type | Article | en_US |
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