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Determinants of Level of Sustainability Report
Clement Lamboi Arthur, PhD
出版Xlibris Corporation, 2018-01-26
主題Business & Economics / Economics / General
ISBN15434885369781543488531
URLhttp://books.google.com.hk/books?id=YNdKDwAAQBAJ&hl=&source=gbs_api
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註釋This book examines the determinants of the level of sustainability reports of mining companies in Ghana in the absence of regulatory and statutory requirements. It adopted the use of content analysis by probing the question of whether there is an effect of factors such as size, growth rate, profitability, efficiency, gearing ratio, working capital ratio, age, and complexity of the mining companies on the level of disclosure in sustainability report. The book also reviewed some of the traditional theories used in the accounting literature to examine sustainability reporting practices. The book also provides insights into the various sustainability reporting initiatives.