Showing 1 - 10 of 119
andadherence to its code of ethics are largelyvoluntary. …Contents -- Abstracts & keywords -- The IMA code of ethics and IMA members' ethical perception and judgment -- The …
Persistent link: https://www.econbiz.de/10012672748
the effect of personal ethical values on other aspects of corporate social responsibility (CSR). Practical implications …. Originality/value – Previous CSR research has focused on the institutional level. The focus of the authors on the individual …
Persistent link: https://www.econbiz.de/10014930172
Earnings management behavior has been a concern in the accounting profession for a long time. This study surveyed 583 certified public accountants (CPAs) in public accounting, industry and academia to determine if there is a link between corporate ethical values and perception of earnings...
Persistent link: https://www.econbiz.de/10014928843
Purpose – The aim of this paper is to explore corporate social responsibility (CSR) disclosure and its relation to … – Results which confirmed earlier estimations indicated that there are positive and significant relationships between CSR … while they engage in social activities. Practical implications – Companies should be encouraged to be involved in CSR …
Persistent link: https://www.econbiz.de/10009319198
; multinational companies on corporate social reporting (CSR) development in an economy, where CSR awareness is low coupled with weak … contained in the annual reports for year 2002/2003. This research uses content analysis as method to measure the extent CSR … foreign affiliation variables is not evident. Institutionalisation of the government's aspirations and commitment to CSR is …
Persistent link: https://www.econbiz.de/10009367122
the broader corporate social responsibility (CSR)/EM literature. Research limitations/implications – The findings are …/value – The paper provides a new testing environment for theoretical frameworks established in the CER/EM and CSR/EM literatures …
Persistent link: https://www.econbiz.de/10009274307
independent CSRA appraisals would improve the credibility of information disclosed, the majority of CSR reports in Malaysia are … the factors that hinder CSRA practices. The target respondents comprised of CSR managers, corporate communications … incentives to provide credible information to stakeholders. Research limitations/implications -The findings of the study are …
Persistent link: https://www.econbiz.de/10010795412
stakeholders in a market with increasing interest in corporate environmental performance and its implications. …
Persistent link: https://www.econbiz.de/10010795413
Purpose – The purpose of this paper is to examine corporate social responsibility (CSR) disclosures over a period of … including the recent financial crises and regulatory changes. The paper also examines factors influencing the CSR disclosures … before and after the aforementioned changes. Design/methodology/approach – A self-constructed CSR checklist was used to …
Persistent link: https://www.econbiz.de/10010686142
; multinational companies on corporate social reporting (CSR) development in an economy, where CSR awareness is low coupled with weak … contained in the annual reports for year 2002/2003. This research uses content analysis as method to measure the extent CSR … foreign affiliation variables is not evident. Institutionalisation of the government's aspirations and commitment to CSR is …
Persistent link: https://www.econbiz.de/10014929117