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Determinants of the Corporate Decision to Disclose Social Information

Author

Listed:
  • Ahmed Belkaoui
  • Philip G. Karpik

Abstract

Keywords: Accounting theory, Economics, Performance, Models, USA, Company reports

Suggested Citation

  • Ahmed Belkaoui & Philip G. Karpik, 1989. "Determinants of the Corporate Decision to Disclose Social Information," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 2(1), pages 1-1, April.
    • Handle: RePEc:eme:aaajpp:09513578910132240
    DOI: 10.1108/09513578910132240
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    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
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    Cited by:

    1. Hanna E. Czaja-Cieszyńska & Dominika Kordela, 2023. "Sustainability Reporting in Energy Companies—Is There a Link between Social Disclosures, the Experience and Market Value?," Energies, MDPI, vol. 16(9), pages 1-15, April.
    2. Kalpana Tokas & Kartik Yadav, 2023. "Foreign Ownership and Corporate Social Responsibility: The Case of an Emerging Market," Global Business Review, International Management Institute, vol. 24(6), pages 1302-1325, December.
    3. Wenny Candra Mandagie & Kiandra Putri Susanto & Endri Endri & Arjuna Wiwaha, 2024. "Oil Price and Corporate Social Responsibility Disclosure (CSRD): Evidence from Indonesian Energy Companies," International Journal of Energy Economics and Policy, Econjournals, vol. 14(3), pages 694-701, May.
    4. He, Jingbin & Ma, Xinru, 2023. "Is corporate social responsibility engagement influenced by nearby firms? Evidence from China," International Review of Financial Analysis, Elsevier, vol. 86(C).
    5. Sally Mohammed Farghaly Abdelaliem & Khalid M. Alharbi & Nadiah A. Baghdadi & Amer Malki, 2023. "Exploring the Impact of Private Companies’ Participation in Health-Related Programs through Corporate Sustainable Reporting," Sustainability, MDPI, vol. 15(7), pages 1-16, March.
    6. Ahmad Yuosef Alodat & Hamzeh Al Amosh & Osamah Alorayni & Saleh F. A. Khatib, 2024. "Does corporate sustainability disclosure mitigate earnings management: empirical evidence from Jordan," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(1), pages 165-174, March.
    7. Chee Kwong Lau & Jia Ci Wong, 2023. "The integration of Sustainable Development Goals into businesses sustainability management: a reporting perspective," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 20(4), pages 490-505, December.
    8. Lopatta, Kerstin & Tideman, Sebastian A. & Scheil, Carolin & Makarem, Naser, 2023. "The current state of corporate human rights disclosure of the global top 500 business enterprises: Measurement and determinants," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 96(C).
    9. Marco Ghitti & Gianfranco Gianfrate & Lorenza Palma, 2024. "The agency of greenwashing," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 28(3), pages 905-941, September.
    10. Kaltenhauser, Samuel Jonas, 2023. "Determinants and Capital Market Consequences of Net Zero Targets," Junior Management Science (JUMS), Junior Management Science e. V., vol. 8(2), pages 404-430.

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