Experts or rivals: Mimicry and voluntary disclosure

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• 作者：Manuel Cano-Rodrí ; guez^a ; ^{mcano@ujaen.es}Author Vitae ; Gilberto Má ; rquez-Illescas^b ; ^{gmarquez@clarkson.edu}Author Vitae ; Manuel Nú ; ñ ; ez-Ní ; ckel^c ; ^{mnunez@emp.uc3m.es}Author Vitae
• 关键词：CSR ; Corporate social responsibility ; GRI ; Global Reporting Initiative ; OJD ; Oficina para la Justificació ; n de la Difusió ; n ; PMC ; Product market competition ; GNP ; Gross national product
• 刊名：Journal of Business Research
• 出版年：2017
• 出版时间：April 2017
• 年：2017
• 卷：73
• 期：Complete
• 页码：46-54
• 全文大小：545 K
• 卷排序：73

文摘

More experienced firms are less likely to imitate the voluntary disclosure practices of other more informed organizations. More experienced firms are less likely to imitate the voluntary disclosure practices of the firms on its business segment. Firms operating in markets with more competition tend to mimic more the disclosure behavior of rival organizations. The effects of firm experience and competition on a firm´s incentives to imitate are complementary.