Determinants of Web-Based CSR Disclosure: Middle East Region Evidence

نویسندگان

چکیده

This paper aims to examine the factors influencing extent of web-based CSR disclosure in Middle East countries. study uses multiple regression models effect some companies’ characteristics (company size, profitability, financial leverage, industry profile and company age) on online societal disclosure. The was conducted 200 listed companies seven countries (the United Arab Emirates, Saudi Arabia, Kuwait, Bahrain, Jordan, Qatar Turkey). website content analyzed during period January-February 2020. results reveal that most important level are company’s leverage type industry. have implications for different stakeholders. It will help regulators formulate policies about as they offer insights into those which do not engage these practices. Thereby, might expect present information, websites, be larger, higher performance levels belonging manufactory sector. attempts fill gap knowledge practices region. investigates determining it limited describe like previous studies this region allows us a clearer idea Keywords: Determinants, Web-based disclosure, DOI: 10.7176/RJFA/13-24-02 Publication date: December 31 st 2022

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ژورنال

عنوان ژورنال: Research Journal of Finance and Accounting

سال: 2022

ISSN: ['2222-1697', '2222-2847']

DOI: https://doi.org/10.7176/rjfa/13-24-02