Determinants of Corporate Social Disclosure in Developing Countries: The Case of Qatar

By Kamal H. M. Naser, A. Al-Hussaini, Duha Al-Kwari, Rana Nuseibeh. 2006

319 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/cf198db1f391353fe5ae10cd552e94c4a87fe172

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Citations in the corpus

Corporate social responsibility research: the importance of context (2016, background): “…CSR and CSR reporting in the Gulf region is growing (Al-Khatar and Naser 2003; AlNaimi et al. 2012; Emtairah et al. 2009; Mandurah et al. 2012; Marios and Tor 2007; Minnee et al. 2013; Nalband and Al-Amri 2013; Naser et al. 2006; Naser and Hassan 2013; Qasim et al. 2011; Sangeetha and Pria 2012).”
Corporate social reporting (CSR) in emerging economies: A review and future direction (2009, unknown): “Middle East (3) Jordan (1) (Naser & Baker, 1999) Qatar (2) (Al-khater & Naser, 2003; Naser et al., 2006) Global (6) Various (6) (Kamla, 2007; Maali et al.”
Board Diversity and Corporate Social Disclosure: Evidence from Vietnam (2016, unknown): “Previous studies have also mainly examined the effect of isolated factors concerning the structure of the board of directors, on corporate social responsibility or corporate social performance (Haniffa and Cooke 2005; Naser et al. 2006; Prado-Lorenzo et al. 2009), and have produced mixed ﬁndings.”
Association between firm characteristics and corporate voluntary disclosure: evidence from Turkish listed companies (2013, background): “…agency theory, signalling theory, legitimacy theory, and stakeholder theory (Cooke, 1989; Freedman & Jaggi, 2005; Healy & Palepu, 2001; Hossain, Perera & Abdul Rahman, 1995; Marston, 2003; Marston & Polei, 2004; Naser et al., 2006; Oyelere, Laswad & Fisher, 2003; Watson, Shrives & Marston, 2002).”
Factors Influencing Levels of Corporate Social Responsibility Disclosure by Libyan Firms: A Mixed Study (2012, background): “Three surveys by Naser et al. (2006) and Mashat (2005) have provided some descriptions of CSRD in developing countries such as Libya and Qatar.”
The influence of culture and corporate governance on corporate social responsibility disclosure: A cross country analysis (2018, background): “Directors of companies with a high proportion of state ownership align their decisions with the aspirations of the government and society (Naser et al., 2006; Amran and Devi, 2008; Donnelly and Mulcahy, 2008).”
UAE corporations‐specific characteristics and level of risk disclosure (2009, background): “The use of multiple theories strengthen the explanations behind CRD practices in an emerging capital market since a single theory may not fully explain these practices given the specific social and institutional features of that market ( Naser et al. , 2006”