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Corporate and managerial characteristics as drivers of social responsibility disclosure by state-owned enterprises
Sánchez, Raquel Garde; Rodríguez Bolívar, Manuel Pedro; … - In: Review of managerial science 11 (2017) 3, pp. 633-659
Persistent link: https://www.econbiz.de/10011707770
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Do economic incentives of controlling shareholders influence corporate social responsibility disclosure? : a natural experiment
Cai, Weixing; Lee, Edward; Wu, Zhenyu; Xu, Alice Liang; … - In: The international journal of accounting : TIJA 52 (2017) 3, pp. 238-250
Persistent link: https://www.econbiz.de/10011782570
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The Influence of Integrated Reporting and Stakeholder Information Needs on the Disclosure of Social Information in a State-Owned Enterprise
Farneti, Federica; Casonato, Federica; Montecalvo, Monica; … - 2020
Purpose: This study examines how social disclosures are influenced by the adoption of integrated reporting (IR), focusing on the three social capitals in the International IR framework, namely intellectual, human, and social and relationship capital.Design/methodology/approach: This study takes...
Persistent link: https://www.econbiz.de/10014359318
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The disclosure of the materiality process in sustainability reporting by Spanish state-owned enterprises
Ruiz Lozano, Mercedes; Vicente-Lama, Marta de; … - In: Accounting, auditing & accountability journal 35 (2022) 2, pp. 385-412
Persistent link: https://www.econbiz.de/10013410930
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Market response to expected regulatory costs related to haze
Li, Chao Kevin; Luo, Jin-hui; Soderstrom, Naomi Siegel - In: Journal of accounting and public policy 36 (2017) 3, pp. 201-219
Persistent link: https://www.econbiz.de/10011730293
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The relationship between CSR disclosure and accounting conservatism : the role of state ownership
Garanina, Tatiana; Kim, Oksana - In: Journal of international accounting auditing & taxation 50 (2023), pp. 1-24
Persistent link: https://www.econbiz.de/10014301970
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Digital transformation and governance heterogeneity as determinants of CSR disclosure : insights from Chinese A-share companies
Jin, Xiaoyan; Mirza, Sultan Sikandar; Huang, ChengMing; … - In: Corporate governance : international journal of … 24 (2024) 6, pp. 1314-1336
Persistent link: https://www.econbiz.de/10015055034
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CSR disclosure and state ownership : implications for earnings management and market value
Garanina, Tatiana - In: Journal of accounting in emerging economies : JAEE 14 (2024) 3, pp. 513-547
Persistent link: https://www.econbiz.de/10015061362
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Sustainability reporting in Austrian and German local public enterprises
Greiling, Dorothea; Grüb, Birgit - In: Journal of economic policy reform 17 (2014) 3, pp. 209-223
Persistent link: https://www.econbiz.de/10010507987
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Authoritarian state, global expansion and corporate social responsibility reporting : the narrative of a Chinese state-owned enterprise
Li, Teng; Belal, Ataur Rahman - In: Accounting forum : advancing the interdisciplinary and … 42 (2018) 2, pp. 199-217
Persistent link: https://www.econbiz.de/10011881270