Saturday, August 24, 2019

The disclosure structure and its effect on performance Essay

The disclosure structure and its effect on performance - Essay Example The research combined content examination of CSR reports, and corporate performance data of various companies covered in the Accountability Rating statistics of the period 2004 to 2007 to facilitate the study. The study utilized a multifaceted approach to analyze influential variables capable of informing the analysis. Particularly, the research related the level, and structure of environmental and societal disclosure to CSP. The research utilized a design capable of addressing study objectives accordingly. The research sample was developed by following informed procedures leading to the establishment of an inclusive sample. The research identified influential variables for measuring the effect of practice on the firm’s performance to examine the effect of the disclosure level and the structure on the company’s CSP. According to Panneerselvam, an ideal study must define all essential variables that when examined can help one develop an informed conclusion. The researche r should acknowledge different types of variables to propose ideal method for assessing each. Researchers conducting the analysis considered the variables while setting a sample for their study. This is evident in the study’s approach of focusing on a sample of organization with essential statistics that allowed researchers assess all necessary variables consistently. The study sourced data from a diverse population of global companies included in reliable business statistics to develop a longitudinal dataset for the study.

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