Alghizzawi, Moawiah Awad; Youssef, Mayada Abd el-Aziz; … - In: Cogent business & management 9 (2022) 1, pp. 1-18
measured by two accounting-based measurements; Return on Assets (ROA) and Return on Equity (ROE). We employ the legitimacy … legitimacy is their principal management objective, not improving philanthropy disclosure practices. However, regarding community … and environmental disclosures, firms seek organisational legitimacy by adopting substantive changes to the information …