Access the full text.
Sign up today, get DeepDyve free for 14 days.
Loading next page...
/lp/emerald-publishing/the-complementarity-between-corporate-social-responsibility-disclosure-yBABjCV8VW
References (170)
-
C. Deegan, Michaela Rankin (1996)
Do Australian companies report environmental news objectively?: An analysis of environmental disclosures by firms prosecuted successfully by the Environmental Protection AuthorityAccounting, Auditing & Accountability Journal, 9
-
H. Jenkins, N. Yakovleva (2006)
Corporate social responsibility in the mining industry: Exploring trends in social and environmental disclosureJournal of Cleaner Production, 14
-
M. Mathews (1997)
Twenty‐five years of social and environmental accounting researchAccounting, Auditing & Accountability Journal, 10
-
C. Deegan, Michaela Rankin (1997)
The Materiality of Environmental Information to Users of Annual ReportsAccounting, Auditing & Accountability Journal, 10
-
Abagail McWilliams, D. Siegel (2001)
Corporate Social Responsibility: a Theory of the Firm PerspectiveAcademy of Management Review, 26
-
Evaluating social and environmental issues by integrating the legitimacy gap with expectational gaps
An Empirical Assessment of the Forest Industry, 53
-
C. Ntim, T. Soobaroyen (2013)
Black Economic Empowerment Disclosures by South African Listed Corporations: The Influence of Ownership and Board CharacteristicsJournal of Business Ethics, 116
-
R. Gilson, Jeffrey Gordon (2013)
The Agency Costs of Agency Capitalism: Activist Investors and the Revaluation of Governance RightsRock Center for Corporate Governance at Stanford University Working Paper Series
-
J. Guthrie, L. Parker (1989)
Corporate Social Reporting: A Rebuttal of Legitimacy TheoryAccounting and Business Research, 19
-
Bassam Maali, P. Casson, C. Napier (2006)
Social Reporting by Islamic BanksWiley-Blackwell: Abacus
-
T. Wiele, P. Kok, R. McKenna, Alan Brown (2001)
A Corporate Social Responsibility Audit within a Quality Management FrameworkJournal of Business Ethics, 31
-
D. Campbell (2003)
Intra- and intersectoral effects in environmental disclosures: evidence for legitimacy theory?Business Strategy and The Environment, 12
-
Mohamed Elghuweel, C. Ntim, K. Opong, Lynn Avison (2016)
Corporate Governance, Islamic Governance and Earnings Management in Oman: A New Empirical Insights from a Behavioural Theoretical FrameworkCorporate Governance & Economics eJournal
-
On the use of instrumental variables in accounting research
Journal of Accounting and Economics, 49
-
Corporate social responsibility disclosures in Malaysia
Akauantan Nasional, 1
-
A. Carroll, K. Shabana (2010)
The Business Case for Corporate Social Responsibility: A Review of Concepts, Research and PracticeCGN: Corporate Social Responsibility/Corporate Citizenship (Topic)
-
Reginald Hooghiemstra (2000)
Corporate Communication and Impression Management – New Perspectives Why Companies Engage in Corporate Social ReportingJournal of Business Ethics, 27
-
Sustainability, accountability and corporate governance: exploring multinationals’ reporting practices
Business Strategy and the Environment, 17
-
C. Ntim (2015)
Corporate Governance, Corporate Health Accounting and Firm Value: The Case of HIV/AIDS Disclosures in Sub-Saharan AfricaPolitical Economy - Development: Health eJournal
-
D. Cormier, M. Magnan, Barbara Velthoven (2005)
Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions?European Accounting Review, 14
-
Hend AlNaimi, Mohammed Hossain, M. Momin (2012)
Corporate social responsibility reporting in Qatar: a descriptive analysisSocial Responsibility Journal, 8
-
S. Hughes, A. Anderson, S. Golden (2001)
Corporate environmental disclosures: are they useful in determining environmental performance?Journal of Accounting and Public Policy, 20
-
N.Z. Nik Ahmad, N.L.A. Abdul Rahim (2003)
Awareness of the concepts of corporate social responsibility among Malaysian managers in selected public listed companies7th International Conference on Global Business and Economic Development
-
C. Villiers, Ana Marques (2016)
Corporate social responsibility, country-level predispositions, and the consequences of choosing a level of disclosureAccounting and Business Research, 46
-
R. Rizk, R. Dixon, A. Woodhead (2008)
Corporate social and environmental reporting: a survey of disclosure practices in EgyptSocial Responsibility Journal, 4
-
Hichem Khlif, Achraf Guidara, Mohsen Souissi (2015)
Corporate social and environmental disclosure and corporate performance: Evidence from South Africa and Morocco, 5
-
Hayam Wahba (2008)
Does the market value corporate environmental responsibility? An empirical examinationCorporate Social Responsibility and Environmental Management, 15
-
C. Jamil, Kasumalinda Alwi, R. Mohamed (2002)
Corporate social responsibility disclosure in the annual reports of Malaysian companies: A longitudinal studySocial and Environmental Accountability Journal, 22
-
Corporate social responsibility disclosure in Nigeria: a study of listed financial and non-financial firms
Journal of Management and Sustainability, 2
-
M. Zimmerman, Gerald Zeitz (2002)
Beyond Survival: Achieving New Venture Growth by Building LegitimacyAcademy of Management Review, 27
-
Zabid Abdul, Saadiatul Ibrahim (2002)
Executive and management attitudes towards corporate social responsibility in MalaysiaCorporate Governance, 2
-
V. Beattie, S. Thomson (2007)
Lifting the lid on the use of content analysis to investigate intellectual capital disclosuresAccounting Forum, 31
-
D. Neu, Hussein Warsame, K. Pedwell (1998)
Managing Public Impressions: Environmental Disclosures in Annual ReportsAccounting Organizations and Society, 23
-
J. Lu, Pavel Castka (2009)
Corporate social responsibility in Malaysia – experts' views and perspectivesCorporate Social Responsibility and Environmental Management, 16
-
M. Milne, Christian Chan (1999)
Narrative Corporate Social Disclosures: How Much of a Difference do They Make to Investment Decision Making?British Accounting Review, 31
-
Yaseen Al-Janadi, R. Rahman, Normah Omar (2013)
Corporate Governance Mechanisms and Voluntary Disclosure in Saudi ArabiaResearch Journal of Finance and Accounting, 4
-
Hayam Wahba (2010)
How do institutional shareholders manipulate corporate environmental strategy to protect their equity value? A study of the adoption of ISO 14001 by Egyptian firmsBusiness Strategy and The Environment, 19
-
Stephen Brammer, A. Millington, Bruce Rayton (2005)
The Contribution of Corporate Social Responsibility to Organisational Commitment -
Fernando Macarulla, M. Talalweh (2012)
Voluntary Corporate Social Responsibility Disclosure: A Case Study of Saudi ArabiaJordan Journal of Business Administration, 8
-
Richard Johnson, D. Greening (1999)
The Effects of Corporate Governance and Institutional Ownership Types on Corporate Social PerformanceAcademy of Management Journal, 42
-
Dennis Patten (2002)
Give or Take on the Internet: An Examinationof the Disclosure Practices of Insurance Firm Web InnovatorsJournal of Business Ethics, 36
-
Olivier Delbard (2008)
CSR legislation in France and the European regulatory paradox: an analysis of EU CSR policy and sustainability reporting practiceCorporate Governance, 8
-
W. Lafferty (1996)
The politics of sustainable development: Global norms for national implementationEnvironmental Politics, 5
-
Arieh Ullmann (1985)
Data in Search of a Theory: A Critical Examination of the Relationships Among Social Performance, Social Disclosure, and Economic Performance of U.S. FirmsAcademy of Management Review, 10
-
Jeffrey Unerman, L. Striukova, J. Guthrie (2007)
Corporate Reporting of Intellectual Capital: Evidence from UK CompaniesCGN: UK (Topic)
-
Corporate social responsibility in developing countries as an emerging field of study
International Journal of Management Reviews, 20
-
R. Gray, Mohammed Javad, D. Power, C. Sinclair (2001)
Social and Environmental Disclosure and Corporate Characteristics: A Research Note and ExtensionJournal of Business Finance & Accounting, 28
-
G. Lynch-Wood, D. Williamson (2014)
Civil Regulation, the Environment and the Compliance Orientations of SMEsJournal of Business Ethics, 125
-
R. Sparkes (1998)
The Challenge of Ethical Investment: Activism, Assets and Analysis -
M. Hoq, M. Saleh, Mahmud Zubayer, Kazi Mahmud (2010)
The Effect of CSR Disclosure on Institutional Ownership, 4
-
Nikolay Dentchev (2004)
Corporate Social Performance as a Business StrategyJournal of Business Ethics, 55
-
Y. Sumiani, Y. Haslinda, G. Lehman (2007)
Environmental reporting in a developing country: a case study on status and implementation in MalaysiaJournal of Cleaner Production, 15
-
Elie Menassa (2010)
Corporate social responsibility: An exploratory study of the quality and extent of social disclosures by Lebanese commercial banksJournal of Applied Accounting Research, 11
-
G. Gordon, R. Calantone, C. Benedetto (1991)
Mature markets and revitalization strategies: An American fableBusiness Horizons, 34
-
Brendan O’Dwyer (2003)
Conceptions of Corporate Social Responsibility: The Nature of Managerial CaptureCSR & Management Practice eJournal
-
G. O’Donovan (2002)
Environmental disclosures in the annual report: Extending the applicability and predictive power of legitimacy theoryAccounting, Auditing & Accountability Journal, 15
-
R. Hybels (1995)
ON LEGITIMACY, LEGITIMATION, AND ORGANIZATIONS: A CRITICAL REVIEW AND INTEGRATIVE THEORETICAL MODEL., 1995
-
Daniel Zéghal, Sadrudin Ahmed (1990)
Comparison of Social Responsibility Information Disclosure Media Used by Canadian FirmsAccounting, Auditing & Accountability Journal, 3
-
M. Fifka (2013)
Corporate Responsibility Reporting and its Determinants in Comparative Perspective – a Review of the Empirical Literature and a Meta‐analysisBusiness Strategy and The Environment, 22
-
D. Hackston, M. Milne (1996)
Some determinants of social and environmental disclosures in New Zealand companiesAccounting, Auditing & Accountability Journal, 9
-
Lois Mahoney, R. Roberts (2007)
Corporate social performance, financial performance and institutional ownership in Canadian firmsAccounting Forum, 31
-
François Boutin-Dufresne, Patrick Savaria (2004)
Corporate Social Responsibility and Financial Risk, 13
-
M. Porter, M. Kramer (2006)
Strategy and society: the link between competitive advantage and corporate social responsibility.Harvard business review, 84 12
-
J. Guthrie, Federica Farneti (2008)
GRI Sustainability Reporting by Australian Public Sector OrganizationsPublic Money & Management, 28
-
S. Toms (2002)
Firm Resources, Quality Signals and The Determinants of Corporate Environmental Reputation: Some UK EvidenceEnvironmental Economics eJournal
-
Determinants of corporate social responsibility disclosure: an application of stakeholder theory
Accounting, Organisations and Society, 17
-
Nafez Abu‐Baker, Kanial Naser (2000)
EMPIRICAL EVIDENCE ON CORPORATE SOCIAL DISCLOSURE (CSD) PRACTICES IN JORDANInternational Journal of Commerce and Management, 10
-
Hayam Wahba (2014)
Capital structure, managerial ownership and firm performance: evidence from EgyptJournal of Management & Governance, 18
-
N. Ahmad, Maliah Sulaiman (2004)
Environment disclosure in Malaysia annual reports: A legitimacy theory perspectiveInternational Journal of Commerce and Management, 14
-
P. Koh (2003)
On the association between institutional ownership and aggressive corporate earnings management in AustraliaBritish Accounting Review, 35
-
Paul Cox, Stephen Brammer, A. Millington (2004)
An Empirical Examination of Institutional Investor Preferences for Corporate Social PerformanceJournal of Business Ethics, 52
-
K. Frank, G. Sykes, D. Anagnostopoulos, Marisa Cannata, Linda Chard, A. Krause, Raven McCrory (2008)
Does NBPTS Certification Affect the Number of Colleagues a Teacher Helps With Instructional Matters?Educational Evaluation and Policy Analysis, 30
-
A. Kuznetsov, O. Kuznetsova (2014)
Building professional discourse in emerging markets: Language, context and the challenge of sensemakingJournal of International Business Studies, 45
-
D. Woodward, P. Edwards, F. Birkin (2001)
Some evidence on executives' views of corporate social responsibilityBritish Accounting Review, 33
-
Diana Robertson, N. Nicholson (1996)
Expressions of corporate social responsibility in U.K. firmsJournal of Business Ethics, 15
-
Jana Gebauer, Esther Hoffmann (2009)
Evaluating extra-financial reporting: The case of the German ranking of sustainability reportsJournal of Applied Accounting Research, 10
-
C. Deegan, Benedict Gordon (1996)
A Study of the Environmental Disclosure Practices of Australian CorporationsAccounting and Business Research, 26
-
C. Deegan (2014)
An overview of legitimacy theory as applied within the social and environmental accounting literature -
J. Morhardt (2009)
Corporate social responsibility and sustainability reporting on the InternetBusiness Strategy and The Environment, 19
-
Ahsan Habib, Istiaq Azim (2008)
Corporate governance and the value-relevance of accounting information: evidence from AustraliaAccounting Research Journal, 21
-
R. Panwar, E. Hansen, R. Kozak (2014)
Evaluating Social and Environmental Issues by Integrating the Legitimacy Gap With Expectational GapsBusiness & Society, 53
-
Norwazli Wahab, Noryati Ahmad, Haslinda Yusoff (2017)
CSR Inflections: An Overview of CSR Practices on Financial Performance by Public Listed Companies in Malaysia, 36
-
Rania Kamla (2007)
Critically Appreciating Social Accounting and Reporting in the Arab MiddleEast: A Postcolonial PerspectiveAdvances in International Accounting, 20
-
Won‐yong Oh, Y. Chang, A. Martynov (2011)
The Effect of Ownership Structure on Corporate Social Responsibility: Empirical Evidence from KoreaJournal of Business Ethics, 104
-
K. Ness, A. Mirza (1991)
Corporate social disclosure: A note on a test of agency theoryBritish Accounting Review, 23
-
Dennis Patten (1991)
Exposure, legitimacy, and social disclosureJournal of Accounting and Public Policy, 10
-
M. Newson, C. Deegan (2002)
Global expectations and their association with corporate social disclosure practices in Australia, Singapore, and South KoreaThe International Journal of Accounting, 37
-
Walter Blacconiere, W. Northcut (1997)
Environmental Information and Market Reactions to Environmental LegislationJournal of Accounting, Auditing & Finance, 12
-
C. Villiers, C. Staden (2006)
Can less environmental disclosure have a legitimising effect? Evidence from AfricaAccounting Organizations and Society, 31
-
S. Stray, J. Ballantine (2000)
A sectoral comparison of corporate environmental reporting and disclosureEco-management and Auditing, 7
-
Norhayah Amran (2006)
Realising Corporate Social Responsibility in Malaysia: A View from the Accounting Profession -
A. Carroll (1991)
The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholdersBusiness Horizons, 34
-
C.K. Lindblom (1994)
The implications of organizational legitimacy for corporate social performance and disclosureCritical Perspectives on Accounting Conference
-
Haslinda Yusoff, G. Lehman (2009)
Corporate environmental reporting through the lens of semioticsAsian Review of Accounting, 17
-
Najeb Masoud, Awni Halaseh (2017)
Corporate Social Responsibility and Company Performance: An Empirical Analysis of Jordanian Companies Listed on Amman Stock ExchangeBritish Journal of Education, Society & Behavioural Science, 19
-
C. Adams (2002)
Internal organisational factors influencing corporate social and ethical reporting: Beyond current theorisingAccounting, Auditing & Accountability Journal, 15
-
H. Perera (2007)
The International and cultural aspects of social accounting -
C. Ntim, T. Soobaroyen (2013)
Corporate Governance and Performance in Socially Responsible Corporations: New Empirical Insights from a Neo‐Institutional FrameworkInternational Corporate Finance eJournal
-
R. Haniffa, Terence Cooke (2005)
The impact of culture and governance on corporate social reportingJournal of Accounting and Public Policy, 24
-
D. Jamali, Charlotte Karam (2018)
Corporate Social Responsibility in Developing Countries as an Emerging Field of StudyInternational Strategy & Policy eJournal
-
Samuel Graves, S. Waddock (1994)
Institutional Owners and Corporate Social PerformanceAcademy of Management Journal, 37
-
Corporate social responsibility reporting in Malaysia: progress and prospects
Journal of Corporate Citizenship, 13
-
D. Jamali, Y. Sidani (2011)
Is CSR Counterproductive In Developing Countries: The Unheard Voices of ChangeJournal of Change Management, 11
-
P. Brønn, D. Vidaver-Cohen (2009)
Corporate Motives for Social Initiative: Legitimacy, Sustainability, or the Bottom Line?Journal of Business Ethics, 87
-
S. Hossain (2013)
Does External Stakeholder Orientation in Corporate Governance Influence in Sustainability and Outreach of Microfinance InstitutionsResearch Journal of Finance and Accounting, 4
-
Juelin Yin, Yuli Zhang (2012)
Institutional Dynamics and Corporate Social Responsibility (CSR) in an Emerging Country Context: Evidence from ChinaJournal of Business Ethics, 111
-
J. Hausman (1978)
Specification tests in econometricsApplied Econometrics, 38
-
(1992)
Current trends in the reporting of green issues in the annual reports of United Kingdom companies -
Rob White, D. Hanson (2002)
Corporate self, corporate reputation and corporate annual reports: re-enrolling GoffmanScandinavian Journal of Management, 18
-
A. Kolk (2003)
Trends in sustainability reporting by the Fortune Global 250Business Strategy and The Environment, 12
-
R. Day, T. Woodward (2009)
CSR reporting and the UK financial services sectorJournal of Applied Accounting Research, 10
-
The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach
Accounting, Organizations and Society, 29
-
Fitra Cahaya, S. Porter, G. Tower, Alistair Brown (2017)
Coercive pressures on occupational health and safety disclosures, 7
-
A. Amran, S. Devi (2007)
Corporate Social Reporting in Malaysia: an institutional perspectiveWorld Review of Entrepreneurship, Management and Sustainable Development, 3
-
M. Milne, R. Adler (1999)
Exploring the reliability of social and environmental disclosures content analysisAccounting, Auditing & Accountability Journal, 12
-
Bengi Ertuna, Ali Tukel (2010)
Traditional versus international influences: CSR disclosures in TurkeyEuropean Journal of International Management, 4
-
D. Larcker, T. Rusticus (2008)
On the Use of Instrumental Variables in Accounting ResearchCorporate Finance: Governance
-
M. Branco, L. Rodrigues (2008)
Factors Influencing Social Responsibility Disclosure by Portuguese CompaniesJournal of Business Ethics, 83
-
H. Teoh, G. Shiu (1990)
Attitudes towards corporate social responsibility and perceived importance of social responsibility information characteristics in a decision contextJournal of Business Ethics, 9
-
Charles Cho, Charles Cho, Dennis Patten (2007)
The role of environmental disclosures as tools of legitimacy: A research noteAccounting Organizations and Society, 32
-
M. Milne (2002)
Positive accounting theory, political costs And social disclosure analyses: a critical lookCritical Perspectives on Accounting, 13
-
G. Thong (1984)
ANOTHER LOOK AT CORPORATE SOCIAL RESPONSIBILITY AND REPORTING: AN EMPIRICAL STUDY IN A..., 9
-
Mark Suchman (1995)
Managing Legitimacy: Strategic and Institutional ApproachesAcademy of Management Review, 20
-
G. Azzone, U. Bertelè (1994)
Exploiting green strategies for competitive advantageLong Range Planning, 27
-
C. Fornell, D. Larcker (1981)
Evaluating Structural Equation Models with Unobservable Variables and Measurement ErrorJournal of Marketing Research, 18
-
(2000)
Ethics admirable, but money comes first -
A. Sadeghzadeh (1995)
Social responsibility accounting and Islam -
M. Saleh, Norhayah Zulkifli, R. Muhamad (2010)
Corporate social responsibility disclosure and its relation on institutional ownership: Evidence from public listed companies in MalaysiaManagerial Auditing Journal, 25
-
(1995)
The partial least squares (PLS) approach to causal modeling: personal computer adoption and use an illustration -
P. Werhane, R. Freeman (1999)
Business Ethics: The State of the ArtInternational Journal of Management Reviews, 1
-
Firm resources, quality signals and the determinants of corporate environmental reputation: some UK evidence
British Accounting Review, 34
-
B. Downe-Wamboldt (1992)
Content analysis: method, applications, and issues.Health care for women international, 13 3
-
L. Hartman, R. Rubin, K. Dhanda (2007)
The Communication of Corporate Social Responsibility: United States and European Union Multinational CorporationsJournal of Business Ethics, 74
-
Najeb Masoud (2017)
How to win the battle of ideas in corporate social responsibility: the International Pyramid Model of CSRInternational Journal of Corporate Social Responsibility, 2
-
Helena Ackesjö (2017)
Children’s Play and Teacher’s Playful Teaching : A Discussion about Play in the Preschool ClassBritish Journal of Education, Society & Behavioural Science, 19
-
Nazli Ghazali (2007)
Ownership structure and corporate social responsibility disclosure: some Malaysian evidenceCorporate Governance, 7
-
Geoff Lamberton (2005)
Sustainability accounting—a brief history and conceptual frameworkAccounting Forum, 29
-
S. Flaifel (2011)
The relationship between the disclosure of social responsibility information and the company`s financial performance: an empirical study of public industrial shareholding in Amman Stock Exchange -
P. Pathak, R. Venugopal, S. Chandra (2000)
DESTINATION INDIA: WHAT THE FOREIGN INVESTORS MUST KNOW?International Journal of Commerce and Management, 10
-
Dennis Patten, William Crampton (2003)
LEGITIMACY AND THE INTERNET: AN EXAMINATION OF CORPORATE WEB PAGE ENVIRONMENTAL DISCLOSURES, 2
-
K. Midor (2012)
Ekonomia zrównoważonego rozwoju alternatywą dla współczesnej gospodarki światowejSystems Supporting Production Engineering
-
Federica Farneti, J. Guthrie (2008)
Sustainability reporting by Australian public sector organisations: Why they reportAccounting Forum, 33
-
Sulaiman Al-Tuwaijri, Theodore Christensen, K. Hughes (2003)
The Relations Among Environmental Disclosure, Environmental Performance, and Economic Performance: A Simultaneous Equations ApproachFinancial Accounting
-
Melsa Ararat (2006)
Corporate Social Responsibility Across Middle East and North Africa -
S. Williams, Carol-Anne Pei (1999)
Corporate social disclosures by listed companies on their web sites: an international comparisonThe International Journal of Accounting, 34
-
Páll Rikhardsson, A. Andersen, H. Bang (2002)
Sustainability Reporting on the InternetGreener management international, 2002
-
R. Gray, Reza Kouhy, Simon Lavers (1995)
Corporate social and environmental reportingAccounting, Auditing & Accountability Journal, 8
-
A. Amran, Shiau Lee, S. Devi (2014)
The Influence of Governance Structure and Strategic Corporate Social Responsibility Toward Sustainability Reporting QualityBusiness Strategy and The Environment, 23
-
Rajeswararao Chaganti, F. Damanpour (1991)
Institutional ownership, capital structure, and firm performanceSouthern Medical Journal, 12
-
M. Reynolds, Kristi Yuthas (2008)
Moral Discourse and Corporate Social Responsibility ReportingJournal of Business Ethics, 78
-
B. Coffey, G. Fryxell (1991)
Institutional ownership of stock and dimensions of corporate social performance: An empirical examinationJournal of Business Ethics, 10
-
J. Griffin, J. Mahon (1997)
The Corporate Social Performance and Corporate Financial Performance DebateBusiness & Society, 36
-
Hany Elzahar, K. Hussainey (2012)
Determinants of narrative risk disclosures in UK interim reportsThe Journal of Risk Finance, 13
-
C. Deegan (2002)
Introduction: The legitimising effect of social and environmental disclosures – a theoretical foundationAccounting, Auditing & Accountability Journal, 15
-
J. Guthrie, L. Parker (1990)
Corporate social disclosure practice: a comparative international analysisAdvances in Public Interest Accounting, 3
-
J. Clarke, M. Gibson‐Sweet (1999)
The use of corporate social disclosures in the management of reputation and legitimacy: a cross sectoral analysis of UK Top 100 CompaniesBusiness Ethics: A European Review, 8
-
J. Wiseman (1982)
An evaluation of environmental disclosures made in corporate annual reportsAccounting Organizations and Society, 7
-
The agency costs of agency capitalism: activist investors and the revaluation of governance rights
Columbia Law Review, 113
-
A. Kolk (2017)
UvA-DARE ( Digital Academic Repository ) Sustainability , accountability and corporate governance : Exploring multinationals ' reporting practices -
F. Hamid (2004)
CORPORATE SOCIAL DISCLOSURE BY BANKS AND FINANCE COMPANIES: MALAYSIAN EVIDENCECorporate Ownership and Control, 1
-
K. Frank (2000)
Impact of a Confounding Variable on a Regression CoefficientSociological Methods & Research, 29
-
G. Balabanis, H. Phillips, J. Lyall (1998)
Corporate social responsibility and economic performance in the top British companies: are they linked?European Business Review, 98
-
H. Aminu, Haron Harashid, A. Azlan (2015)
Corporate Social Responsibility: A Review on Definitions, Core Characteristics and Theoretical PerspectivesMediterranean journal of social sciences, 6
-
M. Dierkes (1979)
Corporate social reporting in Germany: Conceptual developments and practical experience☆Accounting Organizations and Society, 4
-
Dawna Rhoades (2005)
A meta-analysis of the effects of executive and institutional ownership on firm performanceJournal of Managerial Issues, 17
-
Institutional owner and corporate social performance
Academy of Management Journal, 37
-
M. Suwaidan, Ahmad Al-Omari, Ruwaidah Haddad (2004)
Social responsibility disclosure and corporate characteristics: the case of Jordanian industrial companiesInternational Journal of Accounting, Auditing and Performance Evaluation, 1
-
D. Jamali (2008)
A Stakeholder Approach to Corporate Social Responsibility: A Fresh Perspective into Theory and PracticeJournal of Business Ethics, 82
-
Annmarie Ryan, L. O’Malley, Michele O’Dwyer (2010)
Responsible business practice: re-framing CSR for effective SME engagementEuropean Journal of International Management, 4
-
Edward Nelling, E. Webb (2009)
Corporate social responsibility and financial performance: the “virtuous circle” revisitedReview of Quantitative Finance and Accounting, 32
- Publisher
- Emerald Publishing
- Copyright
- © Emerald Publishing Limited
- ISSN
- 1753-8394
- DOI
- 10.1108/imefm-10-2017-0272
- Publisher site
- See Article on Publisher Site
Abstract
The purpose of this paper is to explore corporate social responsibility (CSR) disclosure and its relation to institutional investor (INSV) of Jordanian private listed companies (PLCs).Design/methodology/approachA unique sample of 159 largest companies over “a period of 8-years” listed on the ASE in terms of market capitalisation during the 2005-2012 period. Testing of hypotheses has been conducted by applying multivariate regression techniques using longitudinal data analysis of companies’ annual reports.FindingsResults which confirmed earlier estimations indicated that there are positive and significant relationships between CSR disclosure (CSRD) and INSV. This result indicates that among the CSRD dimensions, INSVs are less concerned with companies engaging in community contribution practices and those related to the community involvement and product dimension in which the company operates.Practical implicationsJordanian PLCs should be encouraged to be involved in CSR activities as one of their program strategies in attracting investment, as well as to improve their reputation and image in their social activities.Originality/valueThis paper conducts a comprehensive empirical evidence on the development of the relationship between the CSRD dimensions and INSV in Jordanian PLCs as an emerging market, where much existing evidence exists on this issue that may help in explaining difference in prior work.
Journal
International Journal of Islamic and Middle Eastern Finance and Management – Emerald Publishing
Published: Jun 3, 2019
Keywords: Disclosure; Corporate social responsibility; Institutional investor; Private ownership; Jordan