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1229Corporate Disclosure on Anti-Corruption Practice: A study of Social ResponsibleJournal of Financial Crime 10 (11): 20-31. 2017.This paper seeks to determine the extent of anti-corruption information disclosure in the sustainability reports originating from Gulf countries. Focus primarily on the fight against corruption, this study utilizes a deeply-rooted content analysis technique of corporate sustainability reporting, covering 66 Gulf Cooperation Council (GCC) firms during 2014. Strengthened by the application of institutional theory, insight into the results points to a state of limited maturity regarding the disclos…Read more
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3924The Factors Influencing Corporate Social Responsibility Disclosure in the Kingdom of Saudi Arabia.Australian Journal of Basic and Applied Sciences 11 (10): 1-19. 2017.BACKGROUND: In today’s world of increased awareness regarding the concepts of corporate social responsibility (CSR) and corporate governance (CG), many firms in the developed countries consider noncompliance with CSR and CG standards as an important source of risk to their reputations with stakeholders. OBJECTIVE: The aim of this study is to investigate the relationship between the corporate social responsibility disclosure (CSRD) index and corporate factors, namely, board size, board independen…Read more
Ayman Issa
Dongbei University of Finance and Economics
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Dongbei University of Finance and EconomicsDoctoral student
Dongbei University of Finance and Economics
Alumnus
Areas of Specialization
Accounting Ethics |
Corporate Governance |
Social and Environmental Reporting |
Areas of Interest
Accounting Ethics |
Corporate Governance |
Social and Environmental Reporting |