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Rosaline Jeanette,Rizky Eriandani
Pág. 220 - 232
This research aims to explain the effect of corporate governance and the degree of multinational activities on CSR disclosure quality and quantity in a multinational enterprises. This research uses samples of 97 multinational enterprises listed in Indone...
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Rosaline Jeanette,Rizky Eriandani
Pág. 220 - 232
This research aims to explain the effect of corporate governance and the degree of multinational activities on CSR disclosure quality and quantity in a multinational enterprises. This research uses samples of 97 multinational enterprises listed in Indone...
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Khondkar Karim,Yu Jiang,SangHyun Suh
Pág. 24 - 42
In this paper, we discuss the corporate social responsibility (CSR) activities in UK and China by exploring the main differences of the CSR disclosure behavior between British Petroleum (BP) and China National Petroleum Corporation (CNPC). We find that t...
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Khondkar Karim,Yu Jiang,SangHyun Suh
Pág. 24 - 42
In this paper, we discuss the corporate social responsibility (CSR) activities in UK and China by exploring the main differences of the CSR disclosure behavior between British Petroleum (BP) and China National Petroleum Corporation (CNPC). We find that t...
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Ahmed Abdel Magid, Khaled Hussainey, Javier De Andrés and Pedro Lorca
Despite the spread and progress in the literature related to the disclosure of corporate social responsibility (CSR) performance around the world as one of the most essential tools for achieving sustainable development in society, its value relevance is ...
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Rahimah Bawai,Hermala Kusumadewi
Pág. 20 - 33
Abstract: This study aims to determine the effect of corporate governance, firm characteristics, disclosure of corporate social responsibility (CSR) on firm value. It analyzes the firms which became the participants of the 2014 Sustainability Report Awar...
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Xinmeng He,Antai Li,Keda Zhu
Pág. 154 - 162
China Securities Regulatory Commission (CRSC) requires listed companies to issue CSR report mandatorily from 2008. To examine the effect of mandatory CSR disclosure, we adopt the PSM-DID introduced by the mandatory requirements. We find that mandatory di...
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Timothy C. Dunne, Garrett A. McBrayer
Pág. 58 - 71
Traditional understanding is that small firms pay more in debt related expenses than larger firms with a history of financial performance. In the current study, we examine the impact that corporate social responsibility (CSR) disclosure has on the cost o...
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Aria Farah Mita,Harry Ferdinand Silalahi,Alin Halimastussadiah
Pág. 159 - 167
The financial industry in particular the banking sector plays an important role in the economy. The Bank acts as a financial intermediary in the society. Thus, it is important that banks are well-managed and act responsibly. The concept of corporate soci...
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Obeid Ahmed Obeid Abdelnur
Pág. 60 - 67
The purpose of this study is to investigate the extent of Corporate Social Responsibility (CSR) disclosure in the annual reports of Sudanese commercial banks listed on the Khartoum Stock Exchange (KSE). The paper uses content analysis method by reviewing...
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Lamia Kalai,Yosr Sbais
Pág. 9 - 18
This article aims to study the relationship between the disclosure of CSR and the financial performance of Tunisian companies. Two measures are used to determine the CSR disclosure index: the first in terms of quantity is based on an unweighted approach ...
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Shita Tiara, Debbi Chyntia Ovami
Pág. 419 - 425
The operation of a Sharia Bank is inseparable from the demands of the implementation of Good Corporate Governance and based on Sharia principles which are referred to as Islamic Corporate Governance. This study aims to implement Islamic Corporate Governa...
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Ismail Ben Douissa,Tawfik Azrak
Pág. 468 - 477
Scoring the disclosure of corporate social responsibility (CSR) practices of banks has been extensively studied in the literature. However, a few studies covered the voluntary aspect of CSR practices disclosure in the banking sector. While the responsibi...
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Amidu P. Mansaray,Liu Yuanyuan,Sesay Brima
Pág. 137 - 146
In recent years, firms have been pressured by community stake holders to engage in Corporate Social Responsibility (CSR). Many firms have responded to these pressures by implementing CSR activities in their operations, while others have opposed. Firms th...
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Marina Trpeska,Todor Tocev,Ivan Dionisijev,Bojan Malcev
Pág. 325 - 339
Corporate Social Responsibility (CSR) is of great importance for companies and other stakeholders, which obliges the companies to establish a way of management that will simultaneously take care of the environmental, social, and ethical aspects of factor...
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Sadia Majeed, Tariq Aziz and Saba Saleem
The purpose of this study is to investigate the potential effects of corporate governance (CG) elements on corporate social responsibility (CSR) disclosure. The annual reports of companies for the year 2007?2011 are examined to analyze the relationship b...
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Sadia Majeed, Tariq Aziz and Saba Saleem
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Reply Gara
Pág. 8 - 15
Corporate social responsibility or later abbreviated to CSR has become a trend and a hot topic that is widely discussed in Indonesia. Business practices in the past that tended to have a negative impact, made the discourse on corporate social responsibil...
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Reply Gara
Pág. 8 - 15
Corporate social responsibility or later abbreviated to CSR has become a trend and a hot topic that is widely discussed in Indonesia. Business practices in the past that tended to have a negative impact, made the discourse on corporate social responsibil...
ver más
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Retnoningrum Hidayah,Ahwan Sholih,Linda Agustina,Rita Rahayu
Pág. 34 - 48
Abstract: The study aims to determine the effect of disclosure of corporate social responsibility (CSRD), dividend policy, and audit committee financial expertise (ACFE) on earnings quality. It uses state ownership as a moderating variable. The populatio...
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