Corporate Social Accounting Disclosure in Kuwait
نویسندگان
چکیده
منابع مشابه
Analysis of Accounting Disclosure Mode for Strengthening Corporate Social Responsibility
Corporate Social Responsibility (CSR) has become the social focus with the pressure of social problems. As we all know, accounting report and analysis have become an important instrument of strengthening CSR. The current situation and problems of Corporate Social Responsibility Accounting (CSRA) disclosure in China were analyzed firstly. Then, in the light of foreign feasible practice, the cont...
متن کاملIdiosyncratic Risk and Disclosure of Corporate Social Responsibility: Emphasizing the Role of Corporate Governance
In this study, the impact of corporate social responsibility (CSR ) disclosure on idiosyncratic risk has been investigated concerning three stakeholder theory, information asymmetry, and risk management. It also goes further and explores the impact of some corporate governance mechanisms such as ownership structure, board characteristics, and incentive contracts on this relationship. To achieve...
متن کاملAsset Revaluation and Current Cost Accounting: Uk Corporate Disclosure Decisions in 1983
Accountants have long disputed whether financial statements should report current values and the effects of price changes. Indeed, the two kinds of adjustment are often confused. This study examines the asset revaluation and Current Cost Accounting (CCA) disclosure decisions of UK firms in 1983, using a costly contracting framework. We find the two decisions appear to have been taken for very d...
متن کاملThe Social Disclosure Impact on Corporate Financial Performance: Case of Big French Companies
The purpose of this paper is to investigate the impact of voluntary disclosure about corporate social responsibility (CSR) on firm’s financial performance. First, a state of the art about corporate social responsibility and social reporting is presented. After that, the problems of measurement of CSR are indicated and the hypotheses are proposed. In the empirical analysis, regression models are...
متن کاملAccounting for Corporate Behavior
T he year 2002 was one of great tumult for the American corporation. As the year began, news of accounting irregularities at energy giant Enron was unfolding at a rapid pace. These revelations would ultimately lead to the demise of that firm and its auditor Arthur Andersen. But Enron was not an isolated case, as other accounting scandals soon followed at WorldCom and Global Crossing in the tele...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: المجلة العلمیة للبحوث التجاریة
سال: 2008
ISSN: 2735-4156
DOI: 10.21608/sjsc.2008.118644