@incollection{, 4E8445BA1A86B3C1CF13A9467742DEC5 , author={{Dr. ToukabriMohamed} and {Pr. JilaniFaouzi} and {Universit Tunis el Manar, Tunisia}}, journal={{Global Journal of Management and Business Research}}, journal={{GJMBR}}2249-45880975-585310.34257/GJMBR, address={Cambridge, United States}, publisher={Global Journals Organisation}143116 } @incollection{b0, , title={{Powerful CEOs and Their Impact on Corporate Performance}} , author={{ RBAdams } and { HAlmeida } and { DFerreira }} , journal={{Review of Financial Studies}} 18 4 , year={2005} } @incollection{b1, , title={{Corporate Governance and Social Responsibility: A Comparative Analysis Of The UK And The US}} , author={{ RVAguilera } and { CAWilliams } and { JMConley } and { DERupp }} , journal={{Corporate Governance: An International Review}} 14 3 , year={2006} } @incollection{b2, , title={{}} , author={{ VoluntaryDisclosure }} , journal={{The International Journal Of Accounting}} 41 3 } @incollection{b3, , title={{Founding Family Ownership and The Agency Cost Of Debt}} , author={{ RCAnderson } and { SAMansi } and { DMReeb }} , journal={{Journal of Financial Economics}} 68 2 , year={2003} } @book{b4, , author={{ IAnsoff }} , title={{Corporate Strategy}} New York, NY , publisher={McGraw Hill} , year={1965} } @incollection{b5, , title={{Factors Influencing Voluntary Corporate Disclosure By Kenyan Companies}} , author={{ DGBarako } and { PHancock } and { HYIzan }} , journal={{Corporate Governance}} 14 2 , year={2006} } @incollection{b6, , title={{Determinants Of The Corporate Decision to Disclose Social Information}} , author={{ ABelkaoui } and { PKarpik }} , journal={{Accounting, Auditing and Accountability Journal}} 2 1 , year={1989} } @incollection{b7, , title={{Drivers Of Corporate Voluntary Disclosure: A Framework And Empirical Evidence From Italy And The United States}} , author={{ GBoesso } and { KKumar }} , journal={{Accounting, Auditing and Accountability Journal}} 20 2 , year={2007} } @incollection{b8, , title={{The Incentives for Voluntary Audit Committee Formation}} , author={{ MEBradbury }} , journal={{Journal of Accounting and Public Policy}} 9 1 , year={1999} } @incollection{b9, , title={{Voluntary Environmental Disclosures By Large UK Companies}} , author={{ SBrammer } and { SPavelin }} , journal={{Journal of Business Finance and Accounting}} 33 7/8 , year={2006} } @incollection{b10, , title={{Factors Influencing The Quality of Corporate Environmental Disclosure}} , author={{ SBrammer } and { SPavelin }} , journal={{Business Strategy and The Environment}} 17 2 , year={2008} } @incollection{b11, , title={{Company Size, Listed Versus Unlisted Stocks, And The Extent of Financial Disclosure}} , author={{ SLBuzby }} , journal={{Journal of Accounting Research}} 13 1 , year={1975} } @incollection{b12, , title={{Legitimacy Theory or Managerial Reality Construction? Corporate Social Disclosure in Marks and Spencer Plc Corporate Reports}} , author={{ DCampbell }} , journal={{Accounting Forum}} 24 1 , year={2000. 1969-1997} } @incollection{b13, , title={{Association Between Independent Non-Executive Directors, Family Control and Financial Disclosures In Hong Kong}} , author={{ CJ PChen } and { BJaggi }} , journal={{Journal of Accounting and Public Policy}} 19 4/5 , year={2004} } @incollection{b14, , title={{Board Composition, Regulatory Regime and Voluntary Disclosure}} , author={{ EC MCheng } and { SMCourtenay }} , journal={{The International Journal of Accounting}} 41 3 , year={2006} } @incollection{b15, , title={{The Voluntary Inclusion of Forecasts in the MD and A Section of Annual Reports: A Voluntary Disclosure Perspective}} , author={{ PMClarkson } and { JLKao } and { GDRichardson }} , journal={{Contemporary Accounting Research}} 11 1 , year={1994} } @book{b16, , title={{Revisiting the Relation Between Environmental Performance and Environmental Disclosure: An Empirical Analysis}} , author={{ PMClarkson } and { YLi } and { GDRichardson } and { FPVasvari }} , year={2008} , publisher={Accounting, Organizations and Society} 33 } @incollection{b17, , title={{Environmental Reporting Management: A European Perspective}} , author={{ DCormier } and { MMagnan }} , journal={{Journal of Accounting and Public Policy}} 22 1 , year={2003} } @incollection{b18, , title={{The Informational Contribution of Social and Environmental Disclosures for Investors}} , author={{ DCormier } and { MLedoux } and { MMagnan }} , journal={{Management Decision}} 49 8 , year={2011} } @incollection{b19, , title={{Environmental Disclosure Quality In Large German Companies: Economic Incentives, Public Pressures or Institutional Conditions?}} , author={{ DCormier } and { MMagnan } and { BVVelthoven }} , journal={{European Accounting Review}} 14 1 , year={2005} } @incollection{b20, , title={{Discretionary Disclosure of Reserves by Oil And Gas Companies: An Economic Analysis}} , author={{ ATCraswell } and { SLTaylor }} , journal={{Journal of Business Finance and Accounting}} 19 2 , year={1992} } @book{b21, , author={{ JWCreswell }} , title={{Qualitative Inquiry and Research Design: Choosing Among Five Traditions}} Thousand Oaks, California , publisher={SAGE Publications, Inc} , year={2005} } @incollection{b22, , title={{An Examination of The Corporate Social and Environmental Disclosures Of BHP From 1983-1997: A Test of Legitimacy Theory}} , author={{ CDeegan } and { MRankin } and { JTobin }} , journal={{Accounting, Auditing and Accountability Journal}} 15 3 , year={2002} } @incollection{b23, , title={{Firms' Disclosure Reactions to Major Social Incidents: Australian Evidence}} , author={{ CDeegan } and { MRankin } and { PVoght }} , journal={{Accounting Forum}} 24 1 , year={2000} } @incollection{b24, , author={{ ADemb } and { FFNeubauer }} , booktitle={{The Corporate Board: Confronting the Paradoxes}} , year={1992} 25 } @book{b25, , title={{Generation Foundation and The Rose Foundation for Communities and The Environment}} , author={{ JEmerson } and { TLittle } and { JKron }} , year={2005} , address={Washington, DC} , note={The Prudent Trustee: The Evolution of The Long-Term Investor} } @incollection{b26, , title={{Separation of Ownership and Control}} , author={{ EFFama } and { MCJensen }} , journal={{Journal of Law and Economics}} 26 2 , year={1983} } @incollection{b27, , title={{Corporate Governance and Disclosure Quality}} , author={{ JJForker }} , journal={{Accounting and Business Research}} 22 86 , year={1992} } @incollection{b28, , title={{Stakeholder Relationship: The Dialogue of Engagement}} , author={{ DFoster } and { JJonker }} , journal={{Corporate Governance}} 5 5 , year={2005} } @book{b29, , author={{ REFreeman }} , title={{Strategic Management: A Stakeholder Approach}} Boston, MA , publisher={Pitman} , year={1984} } @incollection{b30, , title={{Corporate Governance: A Stakeholder Interpretation}} , author={{ REFreeman } and { WMEvan }} , journal={{Journal of Behavioral Economics}} 19 4 , year={1990} } @incollection{b31, , title={{The Management Of Corporate Financial Disclosures: Opportunism, Ritualism, Policies and Processes}} , author={{ MGibbins } and { ARichardson } and { JWaterhouse }} , journal={{Journal of Accounting Research}} 28 1 , year={1990} } @incollection{b32, , title={{The Effect of Board Size and Diversity on Strategic Change}} , author={{ JGoodstein } and { KGautum } and { WBoeker }} , journal={{Strategic Management Journal}} 15 3 , year={1994} } @incollection{b33, , title={{Can't See The Wood For The Trees, Can't See The Trees for The Numbers? Accounting Education, Sustainability and the Public Interest}} , author={{ RGray } and { DCollison }} , journal={{Critical Perspectives on Accounting}} 13 5/6 , year={2002} } @incollection{b34, , title={{Social and Environmental Disclosure and Corporate Characteristics: A Research Note And Extension}} , author={{ RGray } and { MJavad } and { DMPower } and { CDSinclair }} , journal={{Journal of Business Finance and Accounting}} 28 3/4 , year={2001} } @incollection{b35, , title={{Corporate Social and Environmental Reporting: A Review of The Literature and A Longitudinal Study Of UK Disclosure}} , author={{ RGray } and { RKouhy } and { SLavers }} , journal={{Accounting, Auditing and Accountability Journal}} 8 2 , year={1995a} } @book{b36, , author={{ RGray } and { DLOwen } and { CAdams }} , title={{Accounting and Accountability: Changes and Challenges In Corporate and Social Reporting}} London , publisher={Prentice-Hall Europe} , year={1996} } @incollection{b37, , title={{Board Leadership, Outside Directors' Expertise and Voluntary Corporate Disclosures}} , author={{ FAGul } and { SLeung }} , journal={{Journal of Accounting and Public Policy}} 23 5 , year={2004} } @incollection{b38, , title={{Corporate Social Reporting: A Rebuttal of Legitimacy Theory}} , author={{ JEGuthrie } and { LDParker }} , journal={{Accounting and Business Research}} 9 76 , year={1989} } @incollection{b39, , title={{The Influence Of Corporate Governance, Industry and Country Factors On Environmental Reporting}} , author={{ MHalme } and { MHuse }} , journal={{Scandinavian Journal of Management}} 13 2 , year={1997} } @incollection{b40, , title={{The Impact of Culture and Governance On Corporate Social Reporting}} , author={{ RMHaniffa } and { TECooke }} , journal={{Journal of Accounting and Public Policy}} 24 5 , year={2005} } @incollection{b41, , title={{Stakeholder Theory, Corporate Governance and Public Management: What Can The History Of State-Run Enterprises Teach Us In The Post-Enron era?}} , author={{ JHeath } and { WNorman }} , journal={{Journal of Business Ethics}} 53 3 , year={2004} } @incollection{b42, , title={{Financial Correlates of A Social Involvement Measure}} , author={{ DCHeinze }} , journal={{Akron Business and Economic Review}} 7 1 , year={1976} } @incollection{b43, , title={{Missing The Target: Normative Stakeholder Theory and The Corporate Governance Debate}} , author={{ JHendry }} , journal={{Business Ethics Quarterly}} 11 1 , year={2001} } @incollection{b44, , title={{Stakeholder-Agency Theory}} , author={{ CWHill } and { TMJones }} , journal={{Journal of Management Studies}} 29 2 , year={1992} } @incollection{b45, , title={{A Study of The Relationship Between Corporate Governance Structure and The Extent of Voluntary Disclosure}} , author={{ SS MHo } and { KSWong }} , journal={{Journal of International Accounting, Auditing and Taxation}} 10 2 , year={2001} } @incollection{b46, , title={{Ownership Structure, Board Composition and Corporate Voluntary Disclosure: Evidence from Listed Companies In China}} , author={{ XHuafang } and { YJianguo }} , journal={{Managerial Auditing Journal}} 22 6 , year={2007} } @incollection{b47, , title={{Ownership Structure, Board Composition and Corporate Voluntary Disclosure: Evidence from Listed Companies In China}} , author={{ XHuafang } and { YJianguo }} , journal={{Managerial Auditing Journal}} 22 6 , year={2007} } @incollection{b48, , title={{A Stakeholder Approach to Corporate Social Responsibility: A Fresh Perspective into Theory and Practice}} , author={{ DJamali }} , journal={{Journal of Business Ethics}} 82 1 , year={2008} } @incollection{b49, , title={{The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems}} , author={{ MCJensen }} , journal={{Journal of Finance}} 48 3 , year={1993} } @incollection{b50, , title={{The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems}} , author={{ MCJensen }} , journal={{Journal of Finance}} 48 3 , year={1993} } @incollection{b51, , title={{Theory of The Firm: Managerial Behavior, Agency Costs and Ownership Structure}} , author={{ MCJensen } and { WHMeckling }} , journal={{Journal of Financial Economics}} 3 4 , year={1976} } @incollection{b52, , title={{Performance Pay and Top-Management Incentives}} , author={{ MCJensen } and { KJMurphy }} , journal={{Journal of Political Economy}} 98 2 , year={1990} } @incollection{b53, , title={{Corporate Governance And Board Effectiveness}} , author={{ KJohn } and { LWSenbet }} , journal={{Journal of Banking and Finance}} 22 4 , year={1998} } @incollection{b54, , title={{Corporate Boards and Outside Stakeholders As Determinants Of Environmental Litigation}} , author={{ GKassinis } and { NVafeas }} , journal={{Strategic Management Journal}} 23 5 , year={2002} } @incollection{b55, , author={{ TAKochan } and { SARubinstein }} , booktitle={{Toward A Stakeholder Theory of the Firm: The Saturn Partnership}} , year={2000} 11 } @book{b56, , title={{The Limits of Corporate Power: Existing Constraints on The Exercise of Corporate Discretion}} , author={{ IMillstein }} , year={1992} , publisher={Macmillan} , address={New York} } @incollection{b57, , title={{}} , author={{ RA GMonks } and { NMinow }} , journal={{Corporate Governance}} , year={1995} , publisher={Blackwell Business} } @incollection{b58, , title={{Determinants of Corporate Social Disclosure in Developing Countries: The Case of Qatar}} , author={{ KNaser } and { AAl-Hussaini } and { DAl-Kwari } and { RNuseibeh }} , journal={{Advances in International Accounting}} 19 , year={2006} } @incollection{b59, , author={{ SParsa } and { RKouhy }} , booktitle={{Social Reporting By Companies Listed on The Alternative Investment Market}} , year={2008} 79 } @incollection{b60, , title={{Does Disclosure On Corporate Governance Lead To Openness and Transparency In How Companies Are Managed?}} , author={{ EParum }} , journal={{An International Review}} 13 5 , year={2005} , note={Corporate Governance} } @incollection{b61, , title={{The Relationship Between Voluntary Disclosure and Independent Directors In The Presence Of A Dominant Shareholder}} , author={{ LPatelli } and { APrencipe }} , journal={{European Accounting Review}} 16 1 , year={2007} } @incollection{b62, , title={{A Framework for Understanding Corporate Social Responsibility Programs As A Continuum: An Exploratory Study}} , author={{ JPirsch } and { SGupta } and { SLGrau }} , journal={{Journal of Business Ethics}} 70 2 , year={2007} } @book{b63, , title={{Green Governance: Boards of Directors' Composition and Environmental Corporate Social Responsibility}} , author={{ CPost } and { NRahman } and { ERubow }} , year={2011} , publisher={Business and Society} 50 } @incollection{b64, , title={{Stakeholder Engagement and Corporate Social Responsibility Reporting: The Ownership Structure Effect}} , author={{ J-MPrado-Lorenzo } and { IGallego-Alvarez } and { IMGarcia-Sanchez }} , journal={{Corporate Social Responsibility and Environmental Management}} 16 2 , year={2009} } @incollection{b65, , title={{Data In Search Of A Theory: A Critical Examination of The Relationship among Social Performance, Social Disclosure, and Economic Performance}} , author={{ AUllmann }} , journal={{Academy of Management Review}} 10 3 , year={1985} } @incollection{b66, , title={{Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms}} , author={{ CReverte }} , journal={{Journal of Business Ethics}} 88 2 , year={2009} } @book{b67, , author={{ KHRupley } and { DBrown } and { SMarshall }} , title={{Multi-Stakeholder Governance}} USA , year={2011} Portland State University , note={Working Paper} , note={Impact on Environmental Disclosure} } @incollection{b68, , title={{Best Practices In Corporate Governance: What Two Decades Of Research Reveals}} , author={{ AShivdasani } and { MZenner }} , journal={{Journal of Applied Corporate Finance}} 16 2/3 , year={2004} } @incollection{b69, , title={{Corporate Social Responsibility in the 21st Century: A View from The World's Most Successful Firms}} , author={{ JSnider } and { RPHill } and { DMartin }} , journal={{Journal of Business Ethics}} 48 2 , year={2003} } @incollection{b70, , title={{Could Corporate Environmental Reporting Shadow Financial Reporting}} , author={{ ASolomon }} , journal={{Accounting Forum}} 24 1 , year={2000} } @incollection{b71, , title={{Corporate Environmental Disclosure, Corporate Governance and Earnings Management}} , author={{ NSun } and { ASalama } and { KHussainey } and { MHabbash }} , journal={{Managerial Auditing Journal}} 25 7 , year={2010} } @incollection{b72, , title={{Corporate Governance: Its Scope, Concerns and Theories}} , author={{ STurnbull }} , journal={{Corporate Governance: An International Review}} 5 4 , year={1997} } @incollection{b73, , title={{Data In Search of A Theory: A Critical Examination of the Relationship Among Social Performance, Social Disclosure, and Economic Performance}} , author={{ AUllmann }} , journal={{Academy of Management Review}} 10 3 , year={1985} } @incollection{b74, , title={{Corporate Governance and Corporate Social Responsibility: Issues for Asia}} , author={{ RWelford }} , journal={{Corporate Social Responsibility and Environmental Management}} 14 1 , year={2007} } @incollection{b75, , title={{Higher Market Valuation of Companies With A Small Board of Directors}} , author={{ DYermack }} , journal={{Journal of Financial Economies}} 40 2 , year={1996} } @incollection{b76, , title={{Board of Directors And Corporate Financial Performance: A Review And Integrative Model}} , author={{ SAZahra } and { IIPearce } and { JA }} , journal={{Journal of Management}} 15 2 , year={1989} }