Albers, Carsten; Günther, Thomas - In: Metrika 21 (2010) 3, pp. 323-347
of STOXX Europe 600 firms. Thus, we are able to analyse country specific effects based on a broad sample of companies … significant influence on whether firms disclose social reports or not. As has been stated in previous literature risk, capital …Building on prior literature, determinants of disclosing a social report are examined. As such, reports prepared with …