The determinants of corporate disclosure: a meta-analysis

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The impact of board and audit committee characteristics on voluntary disclosure: A meta-analysis (2015, result): “Finally, we note that prior meta-analyses on the determinants of voluntary disclosure (García-Meca & Sánchez-Ballesta, 2010; Khlif & Souissi, 2010), argue that, the differences in the definition of explanatory variables, can affect the hypothesized relationships 3 .”
An Analysis of Corporate Social Responsibility and Firm Performance with Moderating Effects of CEO Power and Ownership Structure: A Case Study of the Manufacturing Sector of Pakistan (2019, background): “In the world of CSR, many researchers have moved their attention from measuring CSR disclosure to exploring CSR determining factors [4–7].”
The association between risk disclosure and firm characteristics: a meta-analysis (2016, methodology): “A meta-analytic accounting literature posits that the measurement of explanatory variables may also affect the examined relationship (Ahmed and Courtis 1999; Khlif and Souissi 2010).”
Determinants of corporate social responsibility disclosures: Evidence from India (2014, background): “…corporate social responsibility (CSR) have shifted their focus from measuring corporate social responsibility disclosure (CSRD) to exploring its determinants (Eng & Mak, 2003; Ghazali, 2007; Khlif & Souissi, 2010; Kotonen, 2009; Purushotahman, Phil, & Ross, 2000; Saleh, Zulki ﬂ i, & Muhamad, 2010).”