Purpose – The purpose of this study is to investigate whether corporate social disclosure levels relate to national … that corporate social disclosure levels are likely to be influenced by national cultures. Research limitations …/implications – The results of Van der Laan Smith et al. are largely supported. Culture is clearly related to corporate social disclosure …

Purpose – This paper aims to examine the accountability practices of large United Kingdom (UK) charities through public … classifying not-for-profit (NFP) accountability and analyzes the content of the annual reports and annual reviews of a sample of … theory, the sample charities' accountability practices are motivated by a desire to legitimize their activities and present …

as it has been used in accounting research, extending the current model of legitimacy that predominates, and discussing …

the company a signatory of the Global Compact and specific accounting indicators were applied to measure performance ….The accounting measures used are the Return on Equity (ROE), the Return on Assets (ROA). …

. Content analysis is applied through a multidimensional framework composed by three main disclosure profiles(time orientation … atheoretical and mono-dimensional way. Moreover the resource base theory has been scarcely applied to explain the disclosure of …

activities disclosed in the annual reports of Islamic banks and the corporate social responsibility (CSR) disclosure index which … survey of annual reports of seven Islamic banks using the method of content analysis to measure the volume of CSR disclosure …. Findings – The results show the overall mean CSR disclosure index of one Islamic bank out of seven to be above average and the …

information is under construction. Originality/value – The value of the paper is that it examines voluntary disclosure of social …