This research investigates the relationship between social and environmental information disclosure level and two corporate governance mechanisms such as institutional ownership and nonexecutive directors of Iranian firms. To measure SEIDL, content analysis was employed. The statistical population of this research is the firms listed in the Tehran Stock Exchange (TSE). We use a sample of 66 firms in different industry during 2006 to 2011. The regression has been used to test the research hypothesis. The results show that there is a positive significant relation between size and social and environmental information disclosure level, but there is no meaningful relationship between the social and environmental information disclosure level and institutional ownership and non-executive directors.
Maranjory, M., & Alikhani, R. (2014). Social Responsibility Disclosure and Corporate Governance. Accounting and Auditing Review, 21(3), 329-348. doi: 10.22059/acctgrev.2014.52385
MLA
Mehdi Maranjory; Razieh Alikhani. "Social Responsibility Disclosure and Corporate Governance", Accounting and Auditing Review, 21, 3, 2014, 329-348. doi: 10.22059/acctgrev.2014.52385
HARVARD
Maranjory, M., Alikhani, R. (2014). 'Social Responsibility Disclosure and Corporate Governance', Accounting and Auditing Review, 21(3), pp. 329-348. doi: 10.22059/acctgrev.2014.52385
VANCOUVER
Maranjory, M., Alikhani, R. Social Responsibility Disclosure and Corporate Governance. Accounting and Auditing Review, 2014; 21(3): 329-348. doi: 10.22059/acctgrev.2014.52385
)