The influence of institutional context on corporate social responsibility disclosure: a case of a developing country

Alshbili, Ibrahem; Elamer, Ahmed A.

doi:10.1080/20430795.2019.1677440

Cited by 62 publications

(71 citation statements)

References 86 publications

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“…The corporate governance mechanisms quality is the central influencing factor of corporate financial policies, including cash holding (Abdelfattah et al 2020 ; Abdou et al 2020 ; AlHares et al 2020 2020a ; Alnabsha et al 2018 ; Alshbili et al 2019 ; Alshbili and Elamer 2020 ; Hazaea, Zhu, et al , b ; Khatib et al 2020 ). Corporate governance practices are expected to ensure that executives act in the best interest of stockholders (Asante-Darko et al 2018 ; Bufarwa et al 2020 ; El-Dyasty and Elamer 2020 ; Elamer et al 2018 , 2020 , 2019 ; Elamer and Benyazid 2018 ; Elmagrhi et al 2018 ; Hazaea et al 2020a ).…”

Section: Bibliometric Analysismentioning

confidence: 99%

A bibliometric analysis of cash holdings literature: current status, development, and agenda for future research

et al. 2021

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Despite the growing interest in exploring the cash holding aspects among scholars, systematic reviews and comprehensive evaluation in this area has been limited. Also, there is only a fragmented understanding about how the cash holdings concept is formed among researchers and experts. We fill this gap in the literature by identifying and evaluating the research development of cash holdings topic. Using 874 articles from the Scopus database that were published between 1947 and early 2020, bibliometric and content analyses were employed to assess the patterns of global cash holdings research. We find that previous studies have substantially enriched our knowledge of the antecedents and consequences of cash holdings. Yet, there are still several opportunities to make significant contributions in this area. The contribution of this research is to provide a comprehensive evaluation of the development of cash holdings research (using a sizeable archival database). It identifies the current joint development and potential opportunities for future work directions on cash holdings association with payout policy, corporate social responsibility, and corporate governance. Our results are likely to be of interest to academics, practitioners, and educators in related business and finance fields.

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Section: Bibliometric Analysismentioning

confidence: 99%

A bibliometric analysis of cash holdings literature: current status, development, and agenda for future research

et al. 2021

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“…Various studies have been conducted on CSR (JoschaNollet, 2015; Alshbili et al, 2020).Prior studies examined the relationship between CSR and competitive advantage and stated that every organization can recognize specific social issues and organizations can have better solution of these issues by which they will gain CA (Lu et al, 2020). Aksak et al (2016)studied the relationship between CSR and corporate strategies in the stock exchange companies and reported that CSR plays an important in building the image of organizations and concluded that CSR related concerns should be given more importance.…”

Section: Corporate Social Responsibility and Competitive Advantagementioning

confidence: 99%

“…Corporate social responsibility (CSR) contains the actions by which minimum responsibilities of an organization to the stakeholders are raised (Alshbili &Elamer, 2020). Social responsibility means constructive contribution of an organization to the society.CSR is the involvement of an organization in the actions by using its resources that would assist the society (Noor et al, 2020).…”

Section: Introductionmentioning

confidence: 99%

Corporate Social Responsibility for Competitive Advantage in Project Management: Evidence from Multinational Fast-Food Companies in Pakistan

Sohail¹,

Iqbal²,

Asghar³

et al. 2020

JBSEE

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The aim of current articleis to examine the relationship between corporate social responsibility and competitive advantage in Project Management. This research used “Quantitative Methods” in which data was collected from five multinational fast-food companies of Pakistan by use of Likert Scale questionnaire. A sample of 80 persons was selected by using random sampling technique who are engaged in the selection and execution of corporate social responsibility activities. Data was statistically analyzed using the SPSS software version 20.Findings indicate that most of the multinational fast-food companies of Pakistan are engaged in corporate social responsibility practices. So, there is significant positive relationship between corporate social responsibility and competitive advantage.

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“…Unlike corporate financial accountability, which is a mandatory practice in most countries across the globe, EAP is often voluntary among developing countries. Prior studies have established that the level and extent of corporate social responsibility disclosures between developed and developing countries are different, with developing countries lagging far behind their developed counterparts [16,17]. In the case of most developed countries, the systems and structures meant to push firms to engage in EAP have been instituted and functioning [18,19].…”

Section: Introductionmentioning

confidence: 99%

Environmental Accountability Practices of Environmentally Sensitive Firms in Ghana: Does Institutional Isomorphism Matter?

et al. 2021

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Operational activities of firms accumulate over time and adversely impact the environment, which, in turn, threaten the earth’s ecosystem and sustainable development agendas. Both internal- and external-specific pressures may play a crucial part in a firm’s decision to conform to environmental accountability practices (EAP). This paper examines the associations between institutional isomorphic forces and EAP among environmentally sensitive firms in Ghana. A representative sample of 166 environmentally sensitive firms were randomly selected and included in this study. A structured questionnaire was used to obtain relevant data for the analysis. Multiple regression models estimated the hypothesized crude and adjusted associations between EAP and isomorphic factors (mimetic, normative and coercive pressures). Initial adjustment with the isomorphic factors revealed significant associations of mimetic pressure which arises when companies engage in competition seeking superior performance and normative force with EAP but not coercive. A further control for the firm’s characteristics found a strong association of normative pressure with EAP. The findings suggest that mimetic and normative pressures may be essential in an attempt to stimulate EAP among environmentally sensitive firms in Ghana. Our results are broadly consistent with the predictions of institutional theory as it applies to EAP. Efforts to ensure environmental reporting among firms should strengthen normative and mimetic forces, particularly in the low- and middle-income settings.

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The influence of institutional context on corporate social responsibility disclosure: a case of a developing country

Cited by 62 publications

References 86 publications

A bibliometric analysis of cash holdings literature: current status, development, and agenda for future research

A bibliometric analysis of cash holdings literature: current status, development, and agenda for future research

Corporate Social Responsibility for Competitive Advantage in Project Management: Evidence from Multinational Fast-Food Companies in Pakistan

Environmental Accountability Practices of Environmentally Sensitive Firms in Ghana: Does Institutional Isomorphism Matter?

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