Can less environmental disclosure have a legitimising effect? Evidence from Africa

By C. de Villiers, C. V. Van Staden. 2006

685 citations recorded by the source corpus.

Subfields: Information Systems and Management, Marketing, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/ffae04d7d39676575144f10b06b93a08ff4cb2f3

How researchers see this paper

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

In Information Systems and Management

1. M. Momin
2. A. Belal
3. A. Haji
4. S. Cahan
5. Eric Yip
6. T. Soobaroyen
7. C. V. Van Staden
8. C. de Villiers

In Marketing

1. M. Momin
2. T. Soobaroyen
3. C. de Villiers
4. S. Cahan
5. A. Belal
6. A. Haji
7. J. Mahadeo
8. vanisha Oogarah-Hanuman

In Strategy and Management

1. T. Soobaroyen
2. M. Momin
3. C. de Villiers
4. Ana Marques
5. S. Cahan
6. A. Belal
7. A. Haji
8. J. Mahadeo

Citations in the corpus

• Corporate social responsibility disclosures over time: evidence from Malaysia (2013, background): “In respect to emerging economies, Villiers and Staden (2006) examined the annual reports of 140 South African companies over a nine year-period (1994-2002).”
• Corporate social responsibility, country-level predispositions, and the consequences of choosing a level of disclosure (2016, background): “Legitimacy theory encapsulates the idea that firms have to conform to societal norms in order to prosper (De Villiers and Van Staden 2006), whereas agency theory focuses on explaining the motivations and actions of both agents (i.e. managers) and principals (i.e. investors) (Healy and Palepu 2001).”
• A Longitudinal Study of Corporate Social Disclosures in a Developing Economy (2011, background): “This low level of environmental disclosure is not surprising in the developing country context as reported by Imam (2000), Haniffa and Cooke (2005), Ratanajongkol et al. (2006) and De Villiers and Van Staden (2006) .”
• Motivations for an organisation within a developing country to report social responsibility information: Evidence from Bangladesh (2008, neutral): “…exerted on organisations within developing countries in relation to their social and environmental performance and related accountability (however, see Belal 2001; De Villiers and Van Staden, 2006; Hegde, Bloom, and Fuglister, 1997; Jaggi and Zhao, 1996; Teoh and Thong, 1984; and Tsang, 1998).”
• Corporate Boards, Ownership Structures and Corporate Disclosures: Evidence from a Developing Country (2018, neutral): “H 9 : There is a significant negative association between director ownership and the level of disclosure.”
• Corporate Social Responsibility Reporting and Earnings Management: The Role of Political Costs (2011, methodology): “Research explaining firms’ tendency to make CSR disclosures often rely on legitimacy theory (De Villiers & Van Staden 2006; Deegan 2002; Dowling & Pfeffer 1975).”