Corporate social reporting in a transition economy: the case of Libya [PDF]
The social and economic environments of developing countries differ from those of liberal market economies of the developed countries, and the differences are reflected in the accounting disclosure practices.
Elmogla, Mahmoud
core +9 more sources
Corporate social reporting in Malaysia : the current state of the art and future prospects [PDF]
, 1999 Corporate social reporting has, since the early seventies, attracted the interest of various user groups. As a result, a long history of research into corporate social disclosure practice is observable in developed countries ...
Zain, Mustaffa Mohamed
core +6 more sources
Corporate social responsibility: The disclosure-performance gap [PDF]
, 2012 As increased stakeholder pressure requires companies to be transparent about their CSR practices, it is essential to know how reliable corporate disclosure mechanisms are, testing the gap between corporate social responsibility claims and actual practice.
McCombes, L +9 more
core +1 more source
Riset Akuntansi dan Keuangan Indonesia, 2018 This research aimed to analyze the influence of size, type of industry, growth, and media exposure on Corporate Social Responsibility Disclosure. The samples of this research are companies that has been listed in the Indonesia Stock Exchange between ...
Harjanti Widiastuti +2 more
doaj +1 more source
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY
Profita, 2019 The purpose of this study was to examine the influence of the Good Corporate Governance on Corporate Social Responsibility Disclosure with Profitability and Leverage as control variables.
Siska Widia Utami
doaj +1 more source
Jurnal Akuntansi dan Auditing Indonesia, 2020 The purpose of this study is to examine the effect of financial performance on stock returns with corporate social responsibility disclosure as a moderating variable in mining companies listed on the Indonesia Stock Exchange (IDX) 2014-2016 period. This
Dody Hapsoro +2 more
doaj +1 more source
Corporate Social Responsibility Disclosure and Investment Efficiency [PDF]
راهبرد مدیریت مالی, 2017 The aim of this study was to investigate the effect of corporate social responsibility disclosure on the investment efficiency. The evidence reveals that corporate social responsibility disclosure decreases investment inefficiency and consequently ...
Hossein Fakhari +2 more
doaj +1 more source
MIX: Jurnal Ilmiah Manajemen, 2018 . This research aims at examining the effect of board of directors characteristics on corporate social responsibility disclosure using Indonesia mining industry context.
Doddy Setiawan +2 more
doaj +1 more source
THE EFFECT OF CORPORATE GOVERNANCE MECHANISM, OWNERSHIP STRUCTURE, AND EXTERNAL AUDITOR TOWARD CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE WITH EARNING MANAGEMENT AS MODERATING VARIABLE [PDF]
Russian Journal of Agricultural and Socio-Economic Sciences, 2017 The purpose of this study is to examine the moderating effect of earning management on corporate governance mechanism, ownership structure, and external auditor toward corporate social responsibility disclosure.
Suwana M.A.J. +2 more
doaj +1 more source
The impact of corporate governance and corporate social responsibility disclosure on intellectual capital efficiency: The case of Vietnamese enterprises [PDF]
Quy Nhon University Journal of ScienceThe study analyzed a model examining the impact of corporate governance, corporate social responsibility disclosure on intellectual capital efficiency among Vietnamese enterprises during the 2021–2022 period.
Tran Thi Vu Tuyen, Le Thi My Tu
doaj +1 more source