The Role of Governance and Financial and Accounting Education to CEOs on the Disclosure of Social Responsibility
| المصدر: | المجلة العالمية لإدارة الأعمال والتكنولوجيات |
|---|---|
| الناشر: | جامعة صفاقس - كلية العلوم الاقتصادية والتصرف |
| المؤلف الرئيسي: | Almaiman, Modi (Author) |
| المجلد/العدد: | مج18, ع2 |
| محكمة: | نعم |
| الدولة: |
تونس |
| التاريخ الميلادي: |
2023
|
| الصفحات: | 71 - 83 |
| ISSN: |
1737-619X |
| رقم MD: | 1430079 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Corporate Governance | Education of Financial and Accounting Executives | Social Responsibility | Disclosure
|
| رابط المحتوى: |
الناشر لهذه المادة لم يسمح بإتاحتها. |
| المستخلص: |
There is a development in the economy in general, and this requires an increase in the level of disclosure by companies. Some companies keep pace with development and support the increased demand for corporate information, which aims to give transparency and clarity to corporate activities. Therefore, we find it important to search for the determinants of disclosure in corporate social responsibility. This paper examines the relationship between corporate governance and the education of financial and accounting executives and its role in influencing the level of disclosure. Through research and investigation, we find that although this type of disclosure is not mandatory, these determinants have an important role in disclosure, and most companies seek to provide appropriate information to beneficiaries in order to legitimize their business and also achieve a good reputation. |
|---|---|
| ISSN: |
1737-619X |
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