Can more able CEOs reduce the gap between internal and external CSR disclosures?
This study examines the association between chief executive officer (CEO) ability and the gap between internal and external corporate social responsibility (CSR) disclosure. We find that a firm’s CSR disclosure gap decreases when its CEO's ability increases. We also find that this negative ass...
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| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universidad de Murcia
2025-01-01
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| Series: | Revista de Contabilidad: Spanish Accounting Review |
| Subjects: | |
| Online Access: | https://revistas.um.es/rcsar/article/view/557871 |
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