2014
DOI: 10.1016/j.tre.2014.08.006
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Corporate social responsibility disclosure: The case of international shipping

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Cited by 75 publications
(67 citation statements)
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References 86 publications
(91 reference statements)
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“…Prior researches are limited regarding the effect of corporate value on environmental disclosure. Drobetz et al (2014) found that there is a positive relationship between CSR disclosure and Tobin's q, implying that the portfolio performance can be improved by including firms which enhance CSR disclosure. Chen et al (2014) focused on the Chinese business environment found that a negative relation between firm value and non-financial disclosure for firms taking into account guanxi (interpersonal ties, relationships or connections) in the new investment projects.…”
Section: Firm Valuementioning
confidence: 99%
See 1 more Smart Citation
“…Prior researches are limited regarding the effect of corporate value on environmental disclosure. Drobetz et al (2014) found that there is a positive relationship between CSR disclosure and Tobin's q, implying that the portfolio performance can be improved by including firms which enhance CSR disclosure. Chen et al (2014) focused on the Chinese business environment found that a negative relation between firm value and non-financial disclosure for firms taking into account guanxi (interpersonal ties, relationships or connections) in the new investment projects.…”
Section: Firm Valuementioning
confidence: 99%
“…As CSR initiatives and score has generated a growing interest by financial investment analysts , it is intended to point out how the dissemination level of environmental information changes by analyst stock recommendation. Moreover, studies that investigate the effect of firm value on the extent of non-financial disclosure found controversial results (Drobetz et al 2014;De Villiers, Va Staden 2011, Chen et al 2014, for instance, Tobin's Q variable is reconsidered in the proposed model to ascertain the effect on the extent of environmental disclosure.…”
Section: Introductionmentioning
confidence: 99%
“…Shao [38] proved that there was a positive correlation between internal control quality and carbon information disclosure. Drobetz et al [39] constructed a CSR performance index for multinational shipping companies and found that companies with high financial leverage are more inclined to keep a good relationship with relevant stakeholders. Che and Su [40] conducted an empirical study using all listed companies which voluntarily disclosed CSR in China from 2010 to 2015 as sample.…”
Section: Internal Control and Csrmentioning
confidence: 99%
“…Thus, a company's capital structure is essentially determined by its past markettiming behaviour and not driven by an optimal financing mix. 23 Drobetz et al (2014) study of impact of corporate social responsibility (CSR) disclosure on the financial performance of shipping companies and, among others, report a negative relationship between financial leverage and CSR disclosure. 24 Nam and An (2017) document a positive relationship between default risk as measured by Altman's K-Score (where a higher score means lower default risk) and financial performance proxied for by Return on Assets (ROA) for a sample of Korean shipping and logistics companies during the period 2003-2012.…”
Section: Capital Structure Of Shipping Companiesmentioning
confidence: 99%