Effect Of Social Responsibility Disclosure Research Articles

Standardized corporate social responsibility disclosure, assurance, and real earnings management: evidence from developing countries

Research aims: This study aims to present empirical evidence on the effect of social responsibility disclosure on real earnings management and the role of assurance in this relationship. This is based on a paradox, i.e., companies that publish standardized corporate social responsibility disclosures to project ethical business practices are also associated with accounting and financial scandals.Design/Methodology/Approach: This study was conducted on non-financial sector companies in developing countries that are members of ASEAN-4, namely Indonesia, Malaysia, Thailand, and the Philippines, which issued GRI-based social responsibility disclosures in the period 2013-2019, amounting to 285 companies with a total of 859 observations.Research findings: The results demonstrated that companies with standardized social responsibility disclosures tend to reduce their real earnings management practices. However, the assurance variable mitigates the negative effect of corporate social responsibility on real earnings management, implying that assurance provides false credibility. In an additional analysis, the samples were grouped based on board structure. The findings of this study are consistent with two-tier board structures, suggesting that a one-tier system provides better information quality.Theoretical contribution/Originality: The originality of this study lies in a comprehensive measurement of social responsibility disclosure variables using an index that gauges a combination of accountability and performance aspects. Furthermore, this study takes into account assurance as a variable representing the credibility of information, which surprisingly moderates the negative effect of social responsibility disclosure on real earnings management.Practitioner/Policy implication: The findings of this study underscore the importance of standardized social responsibility disclosure in mitigating managerial opportunistic behavior. The findings also highlight the need to enhance the assurance function to prevent its use as an opportunistic management tactic.

IMPACT OF SOCIAL RESPONSIBILITY DISCLOSURE ON THE INTEGRATION OF GREEN ACCOUNTING AND CORPORATE GOVERNANCE ON HIGHLY POLLUTED INDUSTRIES IN INDIA

Fulfilment of environmental and social obligations is required for sustainable development. Green accounting integrates all environmental consequences into corporate accounting accounts. Disclosure of Corporate social responsibility is a component of accounting performance tied to the social, economic, and environmental aspects of a company's programme that can be vital in cultivating stakeholders. The current research aims to investigate the effect of social responsibility disclosure on integrating green accounting and corporate governance of highly polluting industries in India. The study employed a descriptive study design and qualitative research methods in accordance with the interpretative research philosophy and collected the sample data from 52 highly polluted industries from Central Pollution Board in India. The study employs a structural model, descriptive statistics, and F-test analysis. The result reveals that green accounting and firm characteristics significantly enhance the selected firms' social responsibility disclosure. Furthermore, it was discovered that corporate governance and social responsibility disclosure impact the chosen firms' performance and value. However, it has been determined that green accounting does not affect the profitability or market value of the selected firms. Also, this work concludes that a good firm gives its surroundings and surrounding community enough consideration in addition to its pursuit of profit. As the research is based on 52 industries, the generalized result can not bed determined. The knowledge of the respondent also impacts the research.

The Effect of Social Responsibility Disclosure on Corporate Performance in Five Arab Countries: Evidence on the Moderating Role of Stakeholder Influence Capacity and Family Ownership

The Effect of Social Responsibility Disclosure on Corporate Performance in Five Arab Countries: Evidence on the Moderating Role of Stakeholder Influence Capacity and Family Ownership

The effect of social responsibility disclosure on financial performance in the COVID-19 pandemic era

The effect of social responsibility disclosure on financial performance in the COVID-19 pandemic era

Does Corporate Social Responsibility Influence Firms Performance in Nigeria?

Social responsibility disclosure has become a widely and persistent debated topic of discussion in the Nigerian academic community given the effects that business activities have on environment, employees, communities, clients, society, business associates and shareholders. The global economic challenges have hindered effective operations by the deposit money banks thereby reducing their operational performance. It is against this backdrop that this study examined the effect of social responsibility disclosure and firm performance in Nigeria. Social responsibility disclosure as the explanatory variables was proxied by environmental disclosure, governance disclosure, human resources disclosure and community disclosure while the response variable is the firm performance. sampling technique was adopted by the reviewed studies. A mixed approach of data was used (primary and secondary sources of data were extracted from both questionnaires and the annual report and accounts from various studies. Theory and hypotheses were adopted and multiple regressions was used to analyze the data. Based on the reviewed studies, it was established that environmental disclosure and human resources disclosure have insignificant effect on the firm performance, while the governance disclosure has a significant effect on firm performance. The community disclosure is positive and insignificant influencing firm performance. It is recommended among others that companies should engage the specialty on environment reporting to reduce the performance on the firms. Also, firms should improve by participating in community services to better disclosure the community activities and maintain the current governance disclosure level because this has been found empirically to increase the firm performance.

The Importance of Corporate Social Responsibility in Improving Corporate Value

Corporate value is a quality measure that indicates the consistency and sustainability of a company. Good corporate value can only be attained if the company has consistent financial performance, and that value will be used by decision makers inside or outside the company as the guide before making action. Attaining good corporate value should need comprehensive strategies integrated with company operation. Among those strategies is non-financial activity or social responsibility. This research expects that the disclosure of social responsibility by the company will adorn corporate image and give good impact on profitability and corporate value. This research is aimed to examine the effect of social responsibility disclosure on profitability and corporate value. Data testing was conducted using robust regression test and applied on 1306 data of public companies that are listed at Indonesia Stock Exchange on period 2015-2018. Result of the test shows that social responsibility affects profitability and corporate value.

The impact CSR Disclosure on Earnings Quality: Analytical Study on Saudi Basic Materials Sector: أثر الإفصاح عن المسؤولية الاجتماعية على جودة الأرباح دراسة تحليلية في قطاع المواد الأساسية السعودي 2015-2017م

The current study aims to gain insight on the effect of social responsibility disclosure on the quality of earnings in (42) Saudi Basic Materials companies listed in the Saudi Financial Market. The extrapolation approach has been used to achieve the goals of the study. Also, the descriptive analytical approach has been employed to analyze the content of the financial reports of the sample companies for the period (2015 – 2017) in order to determine the level of disclosure of social responsibility. The quality of earnings has been measured by using the Modified Jones Model. The most significant study findings show that 92.5% of the sample companies disclosed their social responsibility using descriptive disclosure methods. The study findings also show that there is a statistically significant relationship between disclosure of social responsibility and between the improvement of the quality of earnings in the Basic Materials sector due to the strong positive correlation between discretionary accounting accruals and disclosure of social responsibility. The study has also found that there is a statistically significant relationship between social responsibility and between the effectiveness of the accruals method in measuring the quality of earnings in the Saudi Basic Materials sector, where the accruals quality method proved to be efficient in measuring the quality of earnings. In view of the findings, the study recommends to actively promote the role of the organizations that regulate social responsibility in order to increase the level of social responsibility, and to promote the role of monitoring which will in turn improve the quality and level of earnings.