ABSTRACT A growing number of studies are using a dichotomous variable indicating the presence standalone CSR report to capture impacts disclosure. Our concern is that, without considering differences in information provided, such an approach could lead incorrect inferences regarding those impacts. We extend prior research by examining whether, similar environmental disclosure, mere also mitigat...

Purpose The authors analyzed the relationship between chief executive officer (CEO) facial masculinity and level of corporate social responsibility disclosure (CSRD). Design/methodology/approach conducted research for 2011–2019, covering companies listed on Indonesian Stock Exchange. This study used an ordinary least squares regression, coarsened exact matching (CEM) propensity score (PSM) proc...

KNOWLEDGE OF THE BENEFITS AND RISKS OF PRESCRIPtion drugs is based mainly on published reports of clinical trials, yet the medical literature may present an incomplete and potentially biased sample of clinical trials. Trials with positive results generally are published more frequently than studies that conclude that a new drug poses greater risks or is no more effective than standard therapy o...

The purpose of this article is threefold. Firstly, it aimed at ascertaining whether, in seeking social legitimization, companies disclose CSR information as a response to mimetic pressures. Secondly, ascertains by economic with superior performance differentiate themselves from low-performing counterparts. Thirdly, examines the moderating effects relationship between pressures and disclosure, e...

introduction: one of the most fundamental duties of him professionals is the duty to maintain health information about their patients. this duty is imposed explicitly by state and federal statuted and regulations as well as by accreditation standards. also one of the most important responsibilities him professionals have is keeping confidential health information out of the hands of unauthorize...

The main goal of this study is to analyze whether the existence remuneration committees tend disclose more corporate social responsibility (CSR) information. In addition, we test moderating role played by proportion independent directors on boards with relationship between constitution and CSR disclosure. Previous research does not appear have addressed these questions. questions proposed are t...

the purpuse of this study was to examine the regulation needs of iranian capital market. the regulation needs was investigated in three areas: 1- information disclosure 2- financial institutions and 3- supervision and market confidence. the results showed that, information disclosure was not adequate in iran, especially in the primary market, where companies issue now securities to the public, ...