Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 9 of 9 for “"Corporate Characteristics"”.
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Disclosure and Compliance Practices and Associated Corporate Characteristics - A Study of Listed Companies in India
… of Indian Accounting Standards, and (2) key corporate characteristics that affect their level of compliance. The data used for the study pertains to the financial year 2009-2010 and utilizes disclosure and compliance index methodology to calculate the level of disclosure. Overall, the …
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Understanding the Determinants of Corporate Social Disclosure Strategies: An Examination of Firms' Use of GRI Guidelines
… included the following constructs: non-financial corporate characteristics, the firm’s financial performance, the involvement of the firm’s stakeholders and environmental turbulence. The firm’s CSR disclosure strategy was represented by the GRI application level chosen by the firm and the presence …
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DO COMPANY CHARACTERISTICS INFLUENCE THE QUALITY OF INTEGRATED REPORTING? A STUDY OF SOUTH AFRICAN JSE TOP 100 LISTED COMPANIES. LISTED COMPANIES
… relationship exists between a company’s corporate characteristics and the quality of its integrated report. The JSE Top 100 companies are used as the study population, with the Ernst & Young Excellence in Reporting ratings used as the framework for assessing integrated reporting quality. …
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The Export Import Bank of the United States: decay or renewal?
… the process of institutionalization, the public corporate orientation and the corporate characteristics; and the organizational-environmental adaptations. Finally, it reflects upon the Bank's ability to reformulate its activities and change its behavior for the politics and economics of the 1980s.
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corporate social responsibility disclosure:an examination of framework of determinants and consequences.
This study presented a framework to explain corporate social responsibility disclosure (CSD) in terms of determinants and consequences. The study is dealing with quantity and quality of CSD in both annual and stand alone reports. The framework is based on legitimacy theory as appropriate …
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The determinants and consequences of corporate social responsibility disclosure : the case of Jordan
… the determinants and consequences of Corporate Social Responsibility Disclosure (CSRD) in Jordan. The study examines factors that influences CSR disclosure extent and quality, such as corporate characteristics (size, gearing, firm’s age, and industry type), corporate governance (board …
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Three Essays in Corporate Stewardship
… and real effects of creating a separate corporate social responsibility (CSR) committee on corporate boards. We find that a firm’s decision to establish a CSR committee is shaped by the cost-benefit trade-offs associated with country and corporate characteristics. On average, CSR …
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Social and environmental disclosures: a comparative analysis of listed Nigerian and UK oil and gas companies
… of negative social and environmental impacts. Corporate social disclosure is a medium employed by corporations to communicate their impacts and commitments to the society and environment. Therefore, the main aim of this study is to describe and explain social and environmental disclosure …
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Corporate Financial Disclosure in an Emerging Capital Market: Evidence from Kuwait
The importance of disclosure in corporate annual reports has increased over the past couple of decades (Beattie and Pratt, 2002). This increase has been attributed in part to growth in the knowledge economy (Beattie and Pratt, 2002; Beattie, 2012). Disclosure is now accepted as an essential …