IDEAS home Printed from https://ideas.repec.org/a/ids/injmfa/v4y2012i3p258-271.html
   My bibliography  Save this article

Corporate social disclosure to stakeholders and its effect on firm performance: the case of some African emergent countries

Author

Listed:
  • Achraf Guidara
  • Hakim Ben Othman

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.

Suggested Citation

  • Achraf Guidara & Hakim Ben Othman, 2012. "Corporate social disclosure to stakeholders and its effect on firm performance: the case of some African emergent countries," International Journal of Managerial and Financial Accounting, Inderscience Enterprises Ltd, vol. 4(3), pages 258-271.
    • Handle: RePEc:ids:injmfa:v:4:y:2012:i:3:p:258-271
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=47852
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:injmfa:v:4:y:2012:i:3:p:258-271. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=252 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.