Corporate social reporting: empirical evidence from Indonesia Stock Exchange

By S. Siregar, Yanivi S. Bachtiar. 2010

284 citations recorded by the source corpus.

Subfields: Accounting, Marketing, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/e9b04d3b678643541465444ebc336083f1ed5a78

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Cemil Kuzey
2. Patrick Velte
3. Weisheng Lu
4. G. S. Batra
5. A. Cicchiello
6. Wei Pan
7. Monika Kansal
8. M. Sharif

In Marketing

1. Merve Kılıç
2. Cemil Kuzey
3. Weisheng Lu
4. G. S. Batra
5. A. Cicchiello
6. Wei Pan
7. Monika Kansal
8. M. Sharif

In Strategy and Management

1. Cemil Kuzey
2. Merve Kılıç
3. Patrick Velte
4. Weisheng Lu
5. G. S. Batra
6. A. Cicchiello
7. Wei Pan
8. Monika Kansal

Citations in the corpus

• Sustainability Reporting and Firms’ Economic Performance: Evidence from Asia and Africa (2020, background): “…size of the board of directors, for instance, several studies found a positive influence of its large size on the level of environmental disclosure (Siregar and Bachtiar 2010; Htay et al. 2012; Rao et al. 2012; Andrikopoulos and Kriklani 2013; Raman and Bukair 2013; Jizi et al. 2014; Shamil et al.…”
• Corporate governance and corporate social responsibility (CSR) reporting: an empirical evidence from commercial banks (CB) of Pakistan (2013, background): “According to Haniffa and Cooke (2005) organizations generating profit consistently are keen to report the CSR to highlight their performance in the eyes of the society (Malone et al. 1993; Wallace et al. 1994; Udayasankar 2008; Siregar and Bachtiar 2010).”
• A decade's debate on the nexus between corporate social and corporate financial performance: a critical review of empirical studies 2002–2011 (2014, background): “Some studies (e.g. Siregar and Bachtiar, 2010) suggest a negative relationship, but in analyzing these studies against all the others using the statistical analysis, the overall relationships in statistical terms could be changed to being positive.”
• Determinants of forward-looking disclosures in integrated reporting (2018, background): “Those problems may hamper management ’ s ability to monitor and control their process (Siregar and Bachtiar, 2010) and decrease the quality of fi nancial disclosure (Said et al. , 2009).”
• Determinants of Corporate Social Responsibility Disclosure: An Empirical Study of Polish Listed Companies (2017, methodology): “The positive relationship between the company’s size and the extent of CSR disclosure (the bigger the company, the better the CSR disclosure) has been recorded by numerous empirical studies presented earlier [41,43,45,47,50–54].”
• The Impact of Supervisory Board Composition on CSR Reporting. Evidence from the German Two-Tier System (2016, background): “Empirical studies that establish positive relationships refer initially to the board level [3,20,23,54].”
• Corporate governance and corporate social responsibility disclosure: evidence from Saudi Arabia (2016, unknown): “Furthermore, Siregar and Bachtiar (2010) .”
• Determinants of corporate social responsibility disclosures: Evidence from India (2014, background): “Siregar and Bachtiar (2010) concluded that leverage does not have a signi fi cant impact on corporate social reporting.”