Corporate Social Disclosure Practices in Kuwait

Al-Ajmi, Mahammed; AL‐Mutairi, Abdullah; Alduwaila, Nabi

doi:10.5539/ijef.v7n9p244

Cited by 18 publications

(17 citation statements)

References 28 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Liquidity, public ownership, and firm age have no impact on CSR. This means that companies with high liquidity disclose less social responsibility reporting compared to companies with low liquidity, which are likely to publish more social responsibility information in their annual reports to satisfy the information requirements of their stakeholders (Ajmi et. al., 2015).…”

Section: Discussionmentioning

confidence: 99%

Do Financial Ratios and Financial Characteristics Affect Corporate Social Responsibility Disclosure?

Beny

Anggraeni

2019

Acc. Fin. Review

View full text Add to dashboard Cite

Objective – The business world requires that companies not only focus on management and owners, but also that they pay attention to the sustainability of the social environment. This concept is better known as Corporate Social Responsibility. The purpose of this study is to obtain empirical evidence about the factors which influence corporate social responsibility. Methodology/Technique – The independent variables used in this research are: board size, firm size, profitability, liquidity, public ownership, and firm age. The objects used in this study are non-financial companies listed on the Indonesian Stock Exchange (IDX) between 2016 and 2018. The data selected as a research sample of 183 non-financial companies. Sample selection procedures can be obtained from the results of purposive sampling. Findings – The results show that board size, firm size, and profitability all have an influence on corporate social responsibility disclosure. On the other hand, liquidity, public ownership, and firm age have no influence on corporate social responsibility. Type of Paper: Empirical Keywords: Corporate Social Responsibility; Board Size; Firm Size; Profitability; Liquidity; Public Ownership; Firm Age. Reference to this paper should be made as follows: Christina, S; Anggraeni, F; 2019. Do Financial Ratios and Financial Characteristics Affect Corporate Social Responsibility Disclosure?, Acc. Fin. Review 4 (4): 114 – 119 https://doi.org/10.35609/afr.2019.4.4(3)

show abstract

Section: Discussionmentioning

confidence: 99%

Do Financial Ratios and Financial Characteristics Affect Corporate Social Responsibility Disclosure?

Beny

Anggraeni

2019

Acc. Fin. Review

View full text Add to dashboard Cite

show abstract

“…To determine the level of social disclosure in Jordanian banks listed on ASE, a disclosure index was used. A pilot study was applied, by the researcher, on the discloser index containing a few of the firms 'annual reports (Al-Ajmi et al, 2015).…”

Section: Study Methodologymentioning

confidence: 99%

Social Responsibility Activity Disclosure: The Case of Jordanian Banks

Alduneibat¹

2020

IBR

View full text Add to dashboard Cite

The current study aims to evaluate the level of social responsibility practices of Jordanian banks, and to trace certain bank characteristics that affect the level of social responsibility disclosure. A disclosure index with 32 items was used to test the annual reports of 13 Jordanian banks. Data analysis has revealed that the banks disclosed nearly 69% of the index’s items, and six banks disclosed more than 80% of the items. The results have proved that there was an acceptable level of disclosure of Jordanian banks listed on the ASE. The results of the regression analysis have confirmed that size, earnings, age and number of branches were significantly and positively affected the level of social responsibility information disclosure.

show abstract

“…Saayday ( 2005) explored corporate social disclosure (CSD) practices in Kuwait as part of his three-country study (which also included Jordan and Bahrain) and found that legislation played a major role in explaining levels of disclosure. Al-Shammari (2008) and Al-Ajmi et al (2015) also focused on disclosure matters noting positive associations between levels of CSD and firm size.…”

Section: Kuwaitmentioning

confidence: 99%

Gaining momentum: Towards integrated reporting practices in Gulf Cooperation Council countries

et al. 2020

View full text Add to dashboard Cite

The study focuses on all nonfinancial companies representing four Gulf countries namely: Saudi Arabia, Kuwait, UAE and Qatar. It provides a comparative analysis of the extent of Integrated Reporting practices amongst 217 listed companies in 2013 and 2014. Design/methodology/approach: The sample comprises all nonfinancial companies listed on the respective stock markets. An integrated reporting index comprising 43 items was developed based on a review of the extant literature and the IIRC framework. A descriptive analysis follows which explores the extent of integrated reporting amongst the sample companies.Findings: The results indicate that the Integrated Reporting is still in an embryonic stage with companies listed on the UAE and Saudi Arabia stock exchanges taking the lead. The results show great variation amongst the surveyed companies which could reflect the voluntary nature of IR practices and the absence of a universallyrecognised framework that guides such practices, resulting in companies having discretion in terms of the nature and extent of their IR practices.Practical Implications: This paper provides evidence from the Gulf region with respect to the extent of integrated reporting practiced there, as the majority of prior studies focus on countries with developed capital markets. The results presented in this paper should therefore be of interest to regulators and standard-setters charged with developing accounting standards related to integrated reporting.Originality/value: To the best of the authors' knowledge this is the first study to investigate IR practices in the Middle East and North Africa region, so it could be regarded as an important step in understanding how this area of research is moving forward in developing countries context and should provide a springboard for future research in this area.

show abstract

Corporate Social Disclosure Practices in Kuwait

Cited by 18 publications

References 28 publications

Do Financial Ratios and Financial Characteristics Affect Corporate Social Responsibility Disclosure?

Do Financial Ratios and Financial Characteristics Affect Corporate Social Responsibility Disclosure?

Social Responsibility Activity Disclosure: The Case of Jordanian Banks

Gaining momentum: Towards integrated reporting practices in Gulf Cooperation Council countries

Contact Info

Product

Resources

About