Abstract
This paper aims to examine the main factors determining the amount of Corporate Social and Environmental Disclosure (CSED) in the Jordanian manufacturing context. Specifically, it tries to determine the influence of firm size, profitability, audit firm and financial performance on the level of CSED practices. Drawing from Ernst and Ernst methodology, we use content analysis to develop level-related disclosure indexes for 66 Jordanian companies for three years (2010,2011 and 2012). Using panel data regression, we model the relationship between disclosure amount and the key drivers of social and environmental disclosure via random effect estimation. Compared to the results of previous research into the determinants of corporate voluntary disclosures, this study somewhat shows mixed results. The results from the random effect model indicate that the firm size audit firm and financial performance are significantly associated with the level of CSED. We also find that firm profitability, age, type of industry and ownership are not related to the level of CSED practice.
| Original language | English |
|---|---|
| Title of host publication | Proceedings of the 28th International Business Information Management Association Conference |
| Subtitle of host publication | Vision 2020: Innovation Management, Development Sustainability, and Competitive Economic Growth |
| Editors | Khalid S. Soliman |
| Publisher | International Business Information Management Association, IBIMA |
| Pages | 3123-3148 |
| Number of pages | 26 |
| ISBN (Electronic) | 9780986041983 |
| Publication status | Published - Nov 2016 |
| Event | 28th International Business Information Management Association Conference - Vision 2020: Innovation Management, Development Sustainability, and Competitive Economic Growth - Seville, Spain Duration: 9 Nov 2016 → 10 Nov 2016 |
Conference
| Conference | 28th International Business Information Management Association Conference - Vision 2020: Innovation Management, Development Sustainability, and Competitive Economic Growth |
|---|---|
| Country | Spain |
| City | Seville |
| Period | 9/11/16 → 10/11/16 |
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Determinants of Corporate Social and Environmental Disclosure (CSED) : In Jordanian context. / Bani-Khalid, Tareq; Kouhy, Reza; Hassan, Aminu.
Proceedings of the 28th International Business Information Management Association Conference: Vision 2020: Innovation Management, Development Sustainability, and Competitive Economic Growth. ed. / Khalid S. Soliman. International Business Information Management Association, IBIMA, 2016. p. 3123-3148.Research output: Chapter in Book/Report/Conference proceeding › Conference contribution
TY - GEN
T1 - Determinants of Corporate Social and Environmental Disclosure (CSED)
T2 - In Jordanian context
AU - Bani-Khalid, Tareq
AU - Kouhy, Reza
AU - Hassan, Aminu
PY - 2016/11
Y1 - 2016/11
N2 - This paper aims to examine the main factors determining the amount of Corporate Social and Environmental Disclosure (CSED) in the Jordanian manufacturing context. Specifically, it tries to determine the influence of firm size, profitability, audit firm and financial performance on the level of CSED practices. Drawing from Ernst and Ernst methodology, we use content analysis to develop level-related disclosure indexes for 66 Jordanian companies for three years (2010,2011 and 2012). Using panel data regression, we model the relationship between disclosure amount and the key drivers of social and environmental disclosure via random effect estimation. Compared to the results of previous research into the determinants of corporate voluntary disclosures, this study somewhat shows mixed results. The results from the random effect model indicate that the firm size audit firm and financial performance are significantly associated with the level of CSED. We also find that firm profitability, age, type of industry and ownership are not related to the level of CSED practice.
AB - This paper aims to examine the main factors determining the amount of Corporate Social and Environmental Disclosure (CSED) in the Jordanian manufacturing context. Specifically, it tries to determine the influence of firm size, profitability, audit firm and financial performance on the level of CSED practices. Drawing from Ernst and Ernst methodology, we use content analysis to develop level-related disclosure indexes for 66 Jordanian companies for three years (2010,2011 and 2012). Using panel data regression, we model the relationship between disclosure amount and the key drivers of social and environmental disclosure via random effect estimation. Compared to the results of previous research into the determinants of corporate voluntary disclosures, this study somewhat shows mixed results. The results from the random effect model indicate that the firm size audit firm and financial performance are significantly associated with the level of CSED. We also find that firm profitability, age, type of industry and ownership are not related to the level of CSED practice.
M3 - Conference contribution
SP - 3123
EP - 3148
BT - Proceedings of the 28th International Business Information Management Association Conference
A2 - Soliman, Khalid S.
PB - International Business Information Management Association, IBIMA
ER -