Corporate social disclosure to stakeholders and its effect on firm performance: the case of some African emergent countries
by Achraf Guidara; Hakim Ben Othman
International Journal of Managerial and Financial Accounting (IJMFA), Vol. 4, No. 3, 2012

Abstract: This work is aimed at examining the effect of corporate social disclosure of African companies to the stakeholders on firm performance. In this respect, some annual reports of 103 African companies have been analysed, using a coding instrument inspired from the work of Wiseman (1982) as well as those of Cormier and Magnan (2003). Actually, the achieved results have shown the absence of any significant relationship between the African companies' level of social disclosure and corporate performance. Our results have demonstrated that social and environmental information turn out to be irrelevant in determining firm value as regards the African context.

Online publication date: Sat, 16-Aug-2014

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

 
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Managerial and Financial Accounting (IJMFA):
Login with your Inderscience username and password:

Username:        Password:          Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com