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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
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
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
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
market crash On May 6, 2010, the negative sentiment, unsettling political and economic news from overseas concerning the European debt crisis, led to growing uncertainty in the financial markets (CFTC ... market reform requires political leadership and strong financial support, which have been not entirely in the hands of the agencies. The same bottleneck holds for almost all financial regulators and
directors (like education, experience, political connection, expertise, age and social interlocking) are extremely important to understand the role of WDs on corporate boards. However, this study does not
more comprehensive picture of how a company approaches a particular issue. Answering the question of what the “corporate philosophy” is on a particular issue is certainly of great value. However, there
. Shleifer . 1998 . Law and Finance . Journal of Political Economy 106 ( 6 ): 1113 - 1155 . Porter , M.E. , and M.R. Kramer . 2008 . Strategy and Society: The Link Between Competitive Advantage and Corporate
forgetting the need of protecting the efficiency of the enterprise. In fact, after the new legislation following the political decisions of the Spanish Government, we are closer than ever to an Employment Law ... increasing presence of economic factors among the criteria that influences political decisions adopted in relation to the regulation of the labour market has led to such a situation. In fact, after the new
the company, its policy, structure and values, as well as external ones, e.g., cultural, political, social, legal or economic circumstances. Moreover, responsibility and competence, the scope of study ... , the philosophy of management, and the coordination of processes and systems (WEBER 2001 pp. 19–23). Controlling is a modern method of managing a company. It is realized by creating and updating the
-Silanes , A. Shleifer , and R.W. Vishny . 1998 . Law and finance . Journal of Political Economy 106 ( 6 ): 1113 - 1155 . Leone , A.J. , M. Minutti-Meza , and C.E. Wasley . 2017 . Influential observations
, MERCOSUR ? Common Market of the South American countries, economic and political agreement between Argentina, Brazil, Uruguay, NAFTA ? North American Free Trade Agreement. Stating the problem The creation ... monetary union ? the euro zone was created. But such a model was carried out by France and West Germany with the active participation of the United States, pursuing pure political goals, and the path of
) internationalized capital markets; (b) the harmonization of capital markets through political power; (c) the growing emphasis on investment for a broader part of the population and (d) privatization. It is to be ... terms of their economic, social, cultural, political and legal development, the drivers of CG reforms may also differ from one country to another. Interesting questions, therefore, remain as to how CG