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A Longitudinal Study of Corporate Social Disclosures in a Developing Economy

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  • J. Mahadeo

    ()

  • V. Oogarah-Hanuman

    ()

  • T. Soobaroyen

    ()

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    Abstract

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    File URL: http://hdl.handle.net/10.1007/s10551-011-0929-3
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    Bibliographic Info

    Article provided by Springer in its journal Journal of Business Ethics.

    Volume (Year): 104 (2011)
    Issue (Month): 4 (December)
    Pages: 545-558

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    Handle: RePEc:kap:jbuset:v:104:y:2011:i:4:p:545-558

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    Web page: http://www.springerlink.com/link.asp?id=100281

    Related research

    Keywords: Corporate social disclosures; Developing economy; Legitimacy theory; Mauritius; Annual reports;

    References

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    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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    1. Guido Palazzo & Andreas Scherer, 2006. "Corporate Legitimacy as Deliberation: A Communicative Framework," Journal of Business Ethics, Springer, vol. 66(1), pages 71-88, June.
    2. Ataur Rahman Belal & David L. Owen, 2007. "The views of corporate managers on the current state of, and future prospects for, social reporting in Bangladesh: An engagement-based study," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 20(3), pages 472-494, April.
    3. Haniffa, R.M. & Cooke, T.E., 2005. "The impact of culture and governance on corporate social reporting," Journal of Accounting and Public Policy, Elsevier, vol. 24(5), pages 391-430.
    4. Lori Holder-Webb & Jeffrey Cohen & Leda Nath & David Wood, 2009. "The Supply of Corporate Social Responsibility Disclosures Among U.S. Firms," Journal of Business Ethics, Springer, vol. 84(4), pages 497-527, February.
    5. Azlan Amran & S. Susela Devi, 2008. "The impact of government and foreign affiliate influence on corporate social reporting: The case of Malaysia," Managerial Auditing Journal, Emerald Group Publishing, vol. 23(4), pages 386-404, May.
    6. Jennifer C. Chen & Dennis M. Patten & Robin Roberts, 2008. "Corporate Charitable Contributions: A Corporate Social Performance or Legitimacy Strategy?," Journal of Business Ethics, Springer, vol. 82(1), pages 131-144, September.
    7. Sanjeev Sobhee, 2009. "The economic success of Mauritius: lessons and policy options for Africa," Journal of Economic Policy Reform, Taylor & Francis Journals, vol. 12(1), pages 29-42.
    8. David Owen, 2008. "Chronicles of wasted time?: A personal reflection on the current state of, and future prospects for, social and environmental accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 21(2), pages 240-267, February.
    9. T. E. Cooke, 1998. "Regression Analysis in Accounting Disclosure Studies," Accounting and Business Research, Taylor & Francis Journals, vol. 28(3), pages 209-224, February.
    10. Carmelo Reverte, 2009. "Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms," Journal of Business Ethics, Springer, vol. 88(2), pages 351-366, August.
    11. de Villiers, Charl & van Staden, Chris J., 2006. "Can less environmental disclosure have a legitimising effect? Evidence from Africa," Accounting, Organizations and Society, Elsevier, vol. 31(8), pages 763-781, November.
    12. Cowen, Scott S. & Ferreri, Linda B. & Parker, Lee D., 1987. "The impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysis," Accounting, Organizations and Society, Elsevier, vol. 12(2), pages 111-122, March.
    13. David Campbell & Geoff Moore & Philip Shrives, 2006. "Cross-sectional effects in community disclosure," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(6), pages 96-114, November.
    14. Sunee Ratanajongkol & Howard Davey & Mary Low, 2006. "Corporate social reporting in Thailand: The news is all good and increasing," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 3(1), pages 67-83, April.
    15. Dima Jamali & Ramez Mirshak, 2007. "Corporate Social Responsibility (CSR): Theory and Practice in a Developing Country Context," Journal of Business Ethics, Springer, vol. 72(3), pages 243-262, May.
    16. David Campbell & Geoff Moore & Philip Shrives, 2006. "Cross-sectional effects in community disclosure," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(1), pages 96-114, January.
    17. Sanjeev Sobhee, 2009. "The economic success of Mauritius: lessons and policy options for Africa," Journal of Economic Policy Reform, Taylor and Francis Journals, vol. 12(1), pages 29-42.
    18. Stephen Brammer & Stephen Pavelin, 2006. "Voluntary Environmental Disclosures by Large UK Companies," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 33(7-8), pages 1168-1188.
    19. Manuel Branco & LĂșcia Rodrigues, 2008. "Factors Influencing Social Responsibility Disclosure by Portuguese Companies," Journal of Business Ethics, Springer, vol. 83(4), pages 685-701, December.
    20. Neu, D. & Warsame, H. & Pedwell, K., 1998. "Managing public impressions: environmental disclosures in annual reports," Accounting, Organizations and Society, Elsevier, vol. 23(3), pages 265-282, April.
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    Cited by:
    1. Collins Ntim & Teerooven Soobaroyen, 2013. "Black Economic Empowerment Disclosures by South African Listed Corporations: The Influence of Ownership and Board Characteristics," Journal of Business Ethics, Springer, vol. 116(1), pages 121-138, August.

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