An Empirical Analysis of Triple Bottom-Line Reporting and its Determinants: Evidence from the United States and Japan

By Li‐Chin Jennifer Ho, M. Taylor. 2007

490 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/5dbf164567ab78d40f0f799c0e6432f6b4a86d74

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Citations in the corpus

The Reporting of SDGs by Quality, Environmental, and Occupational Health and Safety-Certified Organizations (2019, methodology): “This investigation adopted the methodology proposed by Bardin [83], which is in line with the works of Gallego ([84], Ho and Taylor [85], Gill et al. [79], Carvalho et al. [76,86], and Carvalho [87]).”
Disclose or not disclose: determinants of social reporting for STOXX Europe 600 firms (2010, background): “ Ho and Taylor (2007) Capital structure, country, financial performance, industry, size USA, Japan”
Factors affecting corporate social responsibility disclosure in Egypt (2011, background): “The authors would like to thank Zahirul Hoque, Stacey Cowan, and Monir Zaman for their valuable contributions that improve the quality of this paper.”
The Impact of Supervisory Board Composition on CSR Reporting. Evidence from the German Two-Tier System (2016, background): “Prior empirical ﬁndings indicate that there is a signiﬁcant difference between sustainability reporting for different sectors ( INDUSTRY ) [69], which is considered to be a divergent stakeholder view of sustainability for each sector [71].”
Corporate social responsibility disclosure (CSRD) determinants of listed companies in Palestine (PXE) and Jordan (ASE) (2014, background): “On the other hand, companies within the same industry tend to adopt similar disclosure practices (Ho and Taylor 2007).”
Communicating sustainability: A web content analysis of North American, Asian and European firms (2008, background): “This is supported by Ho and Taylor (2007) who state that few empirical studies on corporate social/environmental reporting are reported from an Asian perspective.”
Voluntary disclosure theory and financial control variables: An assessment of recent environmental disclosure research (2012, background): “Cormier and Magnan (1999) and Cormier and Gordon (2001) both report significant positive associations between their respective profitability variables and environmental disclosure while both Ho and Taylor (2007) and Smith, Yahya, and Amiruddin (2007) find a significant negative relation.”