The effect of national culture on the association between profitability and corporate social and environmental disclosure: A meta-analysis

H Khlif, K Hussainey, I Achek - Meditari Accountancy Research, 2015 - emerald.com
Purpose–This paper aims to investigate the moderating effect of cultural dimensions
(masculinity, individualism and long-term orientation) on the association between …

Is corporate environmental disclosure associated with firm value? A multicountry study of Gulf Cooperation Council firms

AM Gerged, E Beddewela… - Business Strategy and …, 2021 - Wiley Online Library
Several studies have found a relationship between corporate social and environmental
disclosure and firm value (FV) or accounting profitability. Where environmental disclosure …

Performance relevance of environmental and social disclosures: The role of foreign ownership

N Saini, M Singhania - Benchmarking: An International Journal, 2019 - emerald.com
Purpose The purpose of this paper is to establish the relationship between environmental‒
social disclosure scores and corporate financial performance. The authors tried to …

Corporate social and environmental disclosure and corporate performance: Evidence from South Africa and Morocco

H Khlif, A Guidara, M Souissi - Journal of Accounting in Emerging …, 2015 - emerald.com
Purpose–The purpose of this paper is to investigate the relationship between corporate
performance and social and environmental disclosure for two African leading countries …

Corporate social responsibility disclosures (CSRD), corporate governance and the degree of multinational activities: Evidence from a developing economy

W Coffie, F Aboagye-Otchere, A Musah - Journal of Accounting in …, 2018 - emerald.com
Purpose The purpose of this paper is to examine the effect of corporate governance and
degree of multinational activities (DMAs) on corporate social responsibility disclosures …

Corporate social responsibility, country-level predispositions, and the consequences of choosing a level of disclosure

C De Villiers, A Marques - Accounting and business research, 2016 - Taylor & Francis
We study the different levels of corporate social responsibility (CSR) disclosures of the
largest European firms. We find that firms are more predisposed to disclose more CSR …

Do financial markets care about social and environmental disclosure? Further evidence and exploration from the UK

A Murray, D Sinclair, D Power, R Gray - Accounting, Auditing & …, 2006 - emerald.com
Purpose–The purpose of the paper is to explore whether there is any relationship (s)
between social and environmental disclosure and the financial market performance of the …

Environmental, social and governance (ESG) disclosure and firm performance: does national culture matter?

S Wasiuzzaman, SA Ibrahim, F Kawi - Meditari Accountancy …, 2023 - emerald.com
Purpose The purpose of this study is to analyze the extent to which culture may affect the
relationship between environmental, social and governance disclosure (ESGD) and firm …

Environmental, social and governance disclosure and value generation: is the financial industry different?

A Gholami, J Sands, HU Rahman - Sustainability, 2022 - mdpi.com
This study investigates the relationship between corporate environmental, social and
governance (ESG) performance disclosure and profitability, highlighting the significant …

[PDF][PDF] Effect of social and environmental disclosures on performance of non-financial firms in Nigeria

AU Nweze, EO Nwadialor - Journal of Accounting and Financial …, 2020 - researchgate.net
This work empirically investigated the effect of social and environmental disclosures on
performance of non financial firms in Nigeria. The study is vital as it portrays the extent to …