Proceedings of the International Association for Business and Society

Volume 18, 2007

Proceedings of the Eighteenth Annual Meeting

Influences on the Scope of Corporate Disclosure Programs
Preliminary Findings

This paper provides a framework for beginning the discussion of how and why corporate disclosure programs vary in their scope. It posits that managerial agency along with certain external forces, such as disclosure regulations, will affect the scope and managerial commitment to a broad or narrow disclosure program scope. Preliminary findings are presented in brief form.