CSR Disclosure: The IPO Case

CSR Reporting Practices in Visegrad Group Countries and the Quality of Disclosure

Companies around the world more often issue publicly available reports to disclose how responsibly they conduct their business. The practices of corporate social responsibility (CSR) reporting are more popular in western part of Europe then in Central and Eastern European (CEE) countries and empirical studies related to these practices in the region are sporadic and fragmented. The Visegrad Gro...

Chinese shareholders’ reaction to the disclosure of environmental violations: a CSR perspective

In the past decades, Corporate Social Responsibility (CSR) has attracted increasing attention, with Corporate Environmental Responsibility (CER or Environmental CSR) playing an ever important role. This paper aims to study whether and how Chinese shareholders are sensitive to the disclosure of environmental violations. Specifically, the issue is measured by the performance of the Chinese stock ...

Earnings Management and Delisting Risk: The Case of IPO Firms

Determinants of Non-Disclosure of Intellectual Capital Information in Malaysian IPO Prospectuses

Intellectual capital (IC) relevant information is an important aspect of the reporting process because it complements the conventional financial disclosure in the new economy. It describes the hidden assets of a company especially in the initial public offering (IPO) setting where high information asymmetry exists. This study investigates several variables that may contribute to the relatively ...

Factors Influencing Levels of CSR Disclosure by Forestry Companies in China

With the international community’s increasing concern for social and environmental problems, the fulfilment and disclosure of corporate social responsibility (CSR) has been advocated and promoted across the world. Forestry companies, which are particularly sensitive to environmental and social issues, are increasingly developing and improving their levels of CSR disclosure. However, information...