1.  14
    Sepideh Parsa & Reza Kouhy (2008). Social Reporting by Companies Listed on the Alternative Investment Market. Journal of Business Ethics 79 (3):345 - 360.
    While the existing literature focuses on the disclosure of social information mainly by large companies, this paper concentrates on the disclosure of social information by small- and medium-sized companies (SME) listed on the Alternative Investment Market (AIM) in the U.K. The paper investigates the prevalent view that SMEs are unlikely to report social information due to their financial constraints and the perception that they have very little social conduct on which to report. Our overall evidence illustrates that, contrary to this (...)
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  2.  39
    Sepideh Parsa, Reza Kouhy & Christos Tzovas (2007). Governance and Social Information Disclosure Evidence From the UK. International Journal of Business Governance and Ethics 3 (3):205-222.
    Theoretically, corporate social responsibility should be embedded in corporate governance structures. This paper presents evidence that this is not the case for listed UK companies. Our evidence shows that in the presence of less stringent regulatory requirements, companies tend to disclose less social information in comparison to mandatory governance information. The observed positive association between social and governance information disclosure levels provides supporting evidence that companies with more transparent governance structures tend to be socially conscientious. The paper also empirically shows (...)
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  3. Sepideh Parsa & Reza Kouhy (2008). Social Reporting by Companies Listed on the Alternative Investment Market. Journal of Business Ethics 79 (3):345-360.
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