عناصر مشابهة
Culture Dimensions and Corporate Social Responsibility Disclosure
| المصدر: | مجلة البحوث المالية والتجارية |
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| الناشر: |
جامعة بورسعيد - كلية التجارة
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| المؤلف الرئيسي: | |
| مؤلفين آخرين: | |
| المجلد/العدد: | ع3 |
| محكمة: | نعم |
| الدولة: | مصر |
| التاريخ الميلادي: | 2022 |
| الصفحات: | 96 - 122 |
| DOI: | 10.21608/jsst.2022.140462.1421 |
| ISSN: | 2090-5327 |
| رقم MD: | 1289402 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | English |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| رابط المحتوى: |
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| المستخلص: | This study examines the effect of national culture on corporate social responsibility reporting by country. We aim to enhance our understanding of the level of corporate social responsibility disclosure in different countries by focusing on the impact of national culture variables in general and by using the degree of financial freedom and the level of international financial reporting standards adoption as control variables. Based on published data for 30 countries and by employing the Global Leadership and Organizational Behavior Effectiveness (GLOBE) study model, which considers nine cultural dimensions, the results indicate that human orientation, assertiveness and performance orientation significantly impact corporate social responsibility disclosure. In addition, a country’s financial freedom has a significant effect as a control variable. This study provides insight into the corporate social responsibility literature by documenting that cultural variable influence the degree of disclosure in general and corporate social responsibility disclosure specifically and by adding two new variables to the model: financial freedom and the level of international financial reporting standards adoption. |
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