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Using a sample of A-share listed companies on the Shanghai and Shenzhen Stock Exchanges, this study examines the impact of voluntary corporate social responsibility (CSR) disclosure on independent audit demand in different institutional environments. The sample covers the 2008-2016 period and...
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Corporate social responsibility practices in the Nigerian oil industry: New legal direction and the implications for reporting -- Humanism as an institutional driver of Corporate Social Responsibility (CSR) activities -- CSR Disclosure, Motivation for Disclosure and Who Matters to the Firm:...
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Researchers are paying an unprecedented level of attention to the role that sustainability disclosures may play in enhancing financial performance. This study, therefore, examines this issue in a developing country context such as Jordan using a panel data set of 1,705 firm-year observations of...
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