Determinants of Corporate Social and Environmental Disclosure (CSED): In Jordanian context

Tareq Bani-Khalid; Reza Kouhy; Aminu Hassan

Determinants of Corporate Social and Environmental Disclosure (CSED): In Jordanian context

Tareq Bani-Khalid, Reza Kouhy, Aminu Hassan

Research output: Chapter in Book/Report/Conference proceeding › Conference contribution

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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Reza Kouhy

R515027@abertay.ac.uk

BLS - Accounting, Business and Management - Chair of Energy and Environmental Accounting

Person: Academic

Cite this

Bani-Khalid, T., Kouhy, R., & Hassan, A. (2016). Determinants of Corporate Social and Environmental Disclosure (CSED): In Jordanian context. In K. S. Soliman (Ed.), Proceedings of the 28th International Business Information Management Association Conference: Vision 2020: Innovation Management, Development Sustainability, and Competitive Economic Growth (pp. 3123-3148). International Business Information Management Association, IBIMA.

Bani-Khalid, Tareq ; Kouhy, Reza ; Hassan, Aminu. / Determinants of Corporate Social and Environmental Disclosure (CSED) : In Jordanian context. Proceedings of the 28th International Business Information Management Association Conference: Vision 2020: Innovation Management, Development Sustainability, and Competitive Economic Growth. editor / Khalid S. Soliman. International Business Information Management Association, IBIMA, 2016. pp. 3123-3148

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title = "Determinants of Corporate Social and Environmental Disclosure (CSED): In Jordanian context",

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.",

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Bani-Khalid, T, Kouhy, R & Hassan, A 2016, Determinants of Corporate Social and Environmental Disclosure (CSED): In Jordanian context. in KS Soliman (ed.), Proceedings of the 28th International Business Information Management Association Conference: Vision 2020: Innovation Management, Development Sustainability, and Competitive Economic Growth. International Business Information Management Association, IBIMA, pp. 3123-3148, 28th International Business Information Management Association Conference - Vision 2020: Innovation Management, Development Sustainability, and Competitive Economic Growth, Seville, Spain, 9/11/16.

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 - 28th International Business Information Management Association Conference - Vision 2020: Innovation Management, Development Sustainability, and Competitive Economic Growth

AU - Bani-Khalid, Tareq

AU - Kouhy, Reza

AU - Hassan, Aminu

PY - 2016/11

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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.

UR - https://ibima.org/accepted-paper/determinants-corporate-social-environmental-disclosure-csed-jordanian-context/

M3 - Conference contribution

AN - SCOPUS:85013873581

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BT - Proceedings of the 28th International Business Information Management Association Conference

A2 - Soliman, Khalid S.

PB - International Business Information Management Association, IBIMA

Y2 - 9 November 2016 through 10 November 2016

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Bani-Khalid T, Kouhy R, Hassan A. Determinants of Corporate Social and Environmental Disclosure (CSED): In Jordanian context. In Soliman KS, editor, Proceedings of the 28th International Business Information Management Association Conference: Vision 2020: Innovation Management, Development Sustainability, and Competitive Economic Growth. International Business Information Management Association, IBIMA. 2016. p. 3123-3148