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One of the main goals of this study is to investigate whether politically connected firms have a different tendency toward disclosing CSR information compared to those without political connections ... impact of political connections in moderating the relationship between ownership concentration and CSRD. We collect data on CSR activities undertaken by a group of 94 non-financial Jordanian companies
BenNasr et al. (2015 ) report that companies with state ownership engage in AEM to hide the expropriation of company resources for political aims. The political objective argument has been referred also by ... environment, the level of corruption, political connections, and government effectiveness (Gong and Choi 2021) . Countries with strong investor protection provide an accurate information environment and
documented 675 verses in 84 chapters of the Qur’an, spanning all 30 parts, that address environmental responsibility. Murphy and Smolarski (2020) analyzed CSR political perspective from the normative Islamic ... point of view. They suggested an Islamic “political” corporate governance framework to a wider stakeholders benefit which will enhance relationship but lessen information asymmetries. Kamla and Haque
is to build a new theoretical framework for corporate governance. Motivating this effort is, in large part, recent developments in the philosophy of science, specifically regarding social scientific ... boundaries, whether moral, strategic, or political. As part of this function, the oversight subfunction polices and enforces these boundaries. These definitions provide the foundations and clarity necessary
rule of law, minority shareholder protection, control of corruption, political stability, government effectiveness, voice, and accountability while firm-level governance identifies a firm’s commitments ... well a nation overcomes corruption, government effectiveness, regulatory quality, the rule of law, political stability, and the citizens’ freedom for electing a government. We calculate the mean index
, which is considered unethical and irresponsible (Kaplan, 2001) . Therefore, based on ethical, political and integrative perspectives as well as with previous findings (Hong and Andersen, 2011; Choi and
they also depicted the new artist as someone capable of withstanding or even mastering these shocks and transforming them into instruments of political action. Appearing as they did in the newspaper
board committee level in such a cross-country study. Future scholars can also account for instances where an entire board has been replaced. Whilst this study adopted a positivistic philosophy ... Science 64 ( 7 ): 3400 - 3420 . Fama , E.F. 1980 . Agency problems and the theory of the firm . Journal of Political Economy 88 ( 2 ): 288 - 307 . Fama , E.F. , and M.C. Jensen . 1983 . Separation of
institutional theory. The latter theory emphasizes that an institution is constrained by its social, political, economic, legal and technological environment, which it conforms to in order to guarantee its ... : no first-order autocorrelation F(1, 159) 17.261 Prob > F 0.0001 performance of firms, which is explained by an unfavorable effect of the growth of the political visibility of firms in the UK. In
-political and cultural environment) differently between countries. We provide a review of the literature that accordingly substantiates differences in application of IFRS between countries. Some managers are ... similar wordings in national laws, can be explained by taking recourse to the philosophy of language (Alexander et al. 2018) . Complex language commingles two latent components of linguistics: the
government collapsed at the end of the Great War, Berliners took notice of a placard asking “What is Dada? An art? A philosophy? A fire extinguisher? Or a state religion? Is Dada actually energy? or is it ... whimsical rogues’ gallery is one example; the political photomontages of John Heartfield are another, persisting beyond Dada as trenchant repudiation of the Third Reich. But before such a large target
delved into all manner of definitions — ideological, stylistic, formal—allowing for political and social contexts, as well as literary and philosophical considerations. Yet how Dada functioned as an art ... form, a modernist movement, or political manifestation, generally defines Dada in terms that seem to exist beyond Dada, rather than in terms of what is unique to it. Pondering the question with which
reporting incentives for conservative accounting: The influence of legal and political institutions . Journal of Accounting & Economics 42 : 107 - 148 . Cameran , M. , C. Gabbioneta , P. Moizer , and A
say that in our view the premises for revolution, on the cultural as well as the strictly political level, are not only ripe, they have begun to rot” (Debord and Wolman 14). 5 Debord’s definition of ... distributed at the Festum Fluxorum in Düsseldorf in February 1963. There he railed against “bourgeois sickness,” and called for a “flood and tide in art,” to be led by a cadre of “cultural, social and political
and Stadler (2020) suggest that IFRS 15 has changed the philosophy of recognition, not only to provide a fairer representation of corporate revenues but also to inhibit the use of revenues for earnings
political contexts. Original, innovative, provocative, each issue of OCTOBER presents the most current and most significant texts by and about leading contemporary artists, scholars, and critics, both here ... on the Question of Value" "Deconstructing Memory: On Representing the Past and Theorizing Culture in France Since the Revolution" "The Intersection: Marxism and the Philosophy of Language" Yes! Enter
language and literature; particularly in relation to political historical, and cultural issues, and on critical methodology, literary history, and theories of language and literature. Individual issues are ... professors, instructors, and school teachers; $5 for students, retired and unem ployed persons. M/MLA 423 English/Philosophy Building, The University of Iowa Iowa City, Iowa 52242
Voltaire’s parody indicates, the modern origins of this satire emerge from a Republican critique of the ancien regime and Catholicism. By 1920, however, virtually the whole spectrum of political opinion had ... staunchest defenders of Joan’s legacy. Ultra-nationalist Charles Maurras, Far Right Republican Maurice Barrès, and proto-fascist political theorist George Sorel all aligned Joan with their causes. So did
frequently by spiritualists themselves. The prominent French spiritist11 Allan Kardec, for instance, wrote that the task of spirit mediums 11 Kardec used the term “spiritism” to distinguish his philosophy from ... theory of spiritism; in a general sense, it appertains to the spiritualist school, of which it presents one of the phases. It is for this reason that we have inscribed the words Spiritualist Philosophy on
importance of images of the human figure in the Dada movement. Explaining that Dada’s bodies occupy not only a physical reality, but a social and political reality, Adamowicz examines how the body in Dada art ... becomes the locus of questioning, eroding, or subverting social conventions and dominant political ideology in post-World War I Europe. Aesthetic and philosophical challenges posed by Dada include, but are
