Voluntary disclosure in emerging countries: a literature review

S Md Zaini, G Samkin, U Sharma… - Journal of Accounting in …, 2018 - emerald.com
Purpose The purpose of this paper is to explore the approaches used by researchers in
examining the influences of external factors towards voluntary disclosure in emerging …

[HTML][HTML] Do CSR ratings converge in China? A comparison between RKS and Hexun scores

M Zhong, R Xu, X Liao, S Zhang - Sustainability, 2019 - mdpi.com
Rankings (RKS) and Hexun are the two most widely used corporate social responsibility
(CSR) ratings in research on CSR in China's capital market. These scores are used as a …

[HTML][HTML] The impact of CEO duality and financial performance on CSR disclosure: Empirical evidence from state-owned enterprises in China

CL Voinea, F Rauf, K Naveed… - Journal of Risk and …, 2022 - mdpi.com
This paper studies the effects of a firm's financial performance (FP) and chief executive
officer's (CEO) duality on the quality of corporate social responsibility (CSR) disclosure in the …

[HTML][HTML] An analytical study of internal and external factors influencing greenhouse gas emissions reporting in the Chinese banking sector

R Bao, B Bui, K Baird, H Ashiabor… - Journal of Cleaner …, 2023 - Elsevier
This paper utilises Bourdieu's theory of practice and secondary and interview data to
investigate the impact of internal and external factors on the GHG reporting practices of …

Internal pyramid structure, judicial efficiency, firm-level governance and dividend policy

MH Shah, Z Xiao - International Review of Economics & Finance, 2023 - Elsevier
This study examines the moderating effect of judicial efficiency and firm-level governance on
the relationship between internal pyramid structure and dividend. The results suggest that …

Internal pyramid structure, contract enforcement, minority investor protection, and firms' performance: Evidence from emerging economies

MH Shah, Z Xiao, S Quresh, M Ahmad - Research in International …, 2020 - Elsevier
This study investigates the relationship between internal pyramid structure and performance
of Chinese, Pakistani, Malaysian pyramidal firms, the effect of judicial efficiency and minority …

Users' perceptions of the drivers for corporate sustainability disclosures made by Chinese listed companies

J Zhang - 2017 - ro.ecu.edu.au
China's economy and development over decades has achieved not only its national
prosperity, but also a significant degree of concern about corporate sustainability. As a …

[HTML][HTML] Greenhouse gas emissions reporting in the banking sector: the Chinese experience

RQ Bao - 2024 - figshare.mq.edu.au
This thesis focuses on the current state of Greenhouse Gas (GHG) emissions reporting in the
Chinese banking sector and the influence of various internal and external factors, including …

Determinants of Corporate Social Responsibility Disclosure in the Chinese Context: Interplay of Firm's and Executives Characteristics

F Rauf - 2022 - research.ou.nl
Corporate social responsibility (CSR) has gained attention in business and economics
research from the past few decades. CSR of a firm depicts its social behaviour often adopted …

The influence of religion and state ownership on CSR disclosure quality: A case of the pharmaceutical industry in China

T Tian - 2021 - search.proquest.com
A growing amount of research has identified the importance of the institutional environment
in determining the companies' CSR disclosure (CSRD). This perspective suggests that …