Corporate social and environmental disclosure in developing countries: Evidence from Iran

Factors Influencing Corporate Social and Environmental Disclosure (csed) Practices in the Developing Countries: an Institutional Theoretical Perspective

This study contributes to the literature on Corporate Social and Environmental Disclosure (CSED hereafter) in the developing countries by exploring various influential factors for CSED and grouping them into three categories: normative, interest, and company groups (Solomon and Lewis 2002). These categories can create normative, coercive, and mimetic pressure respectively for a company to adapt...

Board Diversity and Corporate Social Responsibility: Evidence from Iranian Firms

According to agency theory, board of directors plays an important monitoring role in reducing information asymmetry and increasing the transparency of financial statements and social responsibility. This research is concerned with examining board diversity and social responsibility of the firms listed on the Tehran Stock Exchange during the years 2011-2015. To do so, a sample of 98 firms was se...

Does Corporate Social Responsibility Contribute to Human Development in Developing Countries? Evidence from Nigeria

Corporate Governance and Corporate Social Responsibility Disclosure: Evidence from the US Banking Sector

There is a distinct lack of research into the relationship between corporate governance and corporate social responsibility (CSR) in the banking sector. This paper fills the gap in the literature by examining the impact of corporate governance, with particular reference to the role of board of directors, on the quality of CSR disclosure in US listed banks’ annual reports after the US sub-prime ...

Government Size and Social Capital in Developing Countries; New Empirical Evidence

Social capital is one of the most important subjects in development economics. It has a crucial role in development process in developing countries. To the best of our knowledge, there is no study about the importance of government size in social capital. Therefore, the purpose of this paper is considering the relationship between government size and social capital in 109 developing countries d...