African Journal of
Business Management

  • Abbreviation: Afr. J. Bus. Manage.
  • Language: English
  • ISSN: 1993-8233
  • DOI: 10.5897/AJBM
  • Start Year: 2007
  • Published Articles: 4194

Full Length Research Paper

Elucidative motives of social and environmental reporting in Ethiopian companies

Kasu Birbirsa Baje
  • Kasu Birbirsa Baje
  • Department of Accounting and Finance, College of Business and Economics, Wolkite University, Ethiopia.
  • Google Scholar
Kirubel Asgedew Yemenu
  • Kirubel Asgedew Yemenu
  • Department of Accounting and Finance, College of Business and Economics, Wolkite University, Ethiopia.
  • Google Scholar
Sitina Akmel Surur
  • Sitina Akmel Surur
  • Department of Accounting and Finance, College of Business and Economics, Wolkite University, Ethiopia.
  • Google Scholar


  •  Received: 28 October 2019
  •  Accepted: 14 January 2020
  •  Published: 31 January 2020

References

Adda G, Azigwe JB, Awuni AR (2016). Business Ethics and Corporate Social Responsibility for Business Success and Growth. European Journal of Business and Innovation Research 4(6):26-42.

 

Aerts WW, Cormier D, Magnan M (2006). Intra-Industry Imitation in Corporate Environmental Reporting: An International Perspective. Journal of Accounting and Public Policy 25(3):299-331.
Crossref

 
 

Agbiogwu AA, Ihendinihu JU, Okafor MC (2016). Impact of environmental and social costs on performance of Nigerian manufacturing companies. International Journal of Economics and Finance 8(9):173-180.
Crossref

 
 

Ali W, Rizwan M (2013). Factors Influencing Corporate Social and Environmental Disclosure (CSED) Practices in The Developing Countries: An Institutional Theoretical Perspective. International Journal of Asian Social Science 3(3):590-609.

 
 

Bayoud NS, Kavanagh M (2012). Factors Influencing Levels of Corporate Social Responsibility Disclosure by Libyan Firms: A Mixed Study. International Journal of Economics and Finance 4(4):13-29.
Crossref

 
 

Brammer S, Pavelin S (2006). Corporate reputation and social performance: the importance of fit. Journal of Management Studies 43(3):435-455.
Crossref

 
 

Brammer S, Pavelin S (2008). Factors influencing the quality of corporate environmental disclosure. Business Strategy and the Environment 17(2):120-136.
Crossref

 
 

Burgwal DVD, Vieira RJO (2014). Environmental disclosure determinants in Dutch listed companies. Accounting and Finance Journal 25(64):60-78.

 
 

Chiu TK, Wang YH (2015). Determinants of social disclosure quality in Taiwan: An application of stakeholder theory. Journal of Business Ethics 129(2):379-398.
Crossref

 
 

Clarkson P, Li Y, Gordon R, Vasvari FP (2008) Revisiting the Relation Between Environmental Performance and Environmental Disclosure: An Empirical Analysis. Accounting Organizations and Society 33(4-5):303-327.
Crossref

 
 

Cumming D (2006). Adverse selection and capital structure: Evidence from venture capital. Entrepreneurship Theory and Practice 30(2):155-183.
Crossref

 
 

Deegan C (2002). Introduction: The legitimising effect of social and environmental disclosures-a theoretical foundation. Accounting, Auditing and Accountability Journal 15(3):282-311.
Crossref

 
 

Ding Y, Phang CW, Lu X, Tan CH, Sutanto J (2014). The role of marketer-and user-generated content in sustaining the growth of a social media brand community. In 2014 47th Hawaii International Conference on System Sciences pp. 1785-1792.
Crossref

 
 

Dyduch J, Krasodomska J (2017). Determinants of Corporate Social Responsibility Disclosure: An Empirical Study of Polish Listed Companies. Sustainability 9(11):1-24.
Crossref

 
 

Esa E, Anum Mohd Ghazali N (2012). Corporate social responsibility and corporate governance in Malaysian government-linked companies. Corporate Governance: The International Journal of Business in Society 12(3):292-305.
Crossref

 
 

Fernandez RM (2016). Social responsibility and financial performance: The role of good corporate governance. BRQ Business Research Quarterly (19):137-151.
Crossref

 
 

Gray R (2006). Social, environmental and sustainability reporting and organizational value creation? Whose value? Whose creation? Accounting, Auditing and Accountability Journal 19(6):793-819.
Crossref

 
 

Gray R, Adams CA, Owen D (2014). Accountability, social responsibility and sustainability. Pearson Education Limited.

 
 

Gujarati DN, Porter DC (2003). Basic econometrics (ed.). New York: McGraw-HiII.

 
 

Hussainey K, Elsayed M, Razik MA (2011). Factors Affecting Corporate Social Responsibility Disclosure in Egypt. Corporate Ownership and Control 8(4):432-443.
Crossref

 
 

Ismail KN, Chandler R (2004). The timeliness of quarterly financial reports of companies in Malaysia. Asian Review of Accounting 12(1):1-18.
Crossref

 
 

Jensen M, Meckling W (1976). Theory of the firm: Managerial behavior agency cost and ownership structure. Journal of Financial Economics 3(4):305-360.
Crossref

 
 

Jizi M, Salama A, Dixon R, Stratling R (2014). Corporate Governance and Corporate Social Responsibility Disclosure: Evidence from the US Banking Sector. Journal of Business Ethics 125(4):601-615.
Crossref

 
 

Kansal M, Joshi M, Batra GS (2014). Determinants of corporate social responsibility disclosures: Evidence from India. Advances in Accounting 30(1):217-229.
Crossref

 
 

Knox S, Maklan S, French P (2006). Corporate Social Responsibility: Exploring Stakeholder Relationships and Programme Reporting Across Leading FTSE Companies'. Journal of Business Ethics 61(1):7-28.
Crossref

 
 

Naser K, Hassan Y (2013). Determinants of Corporate Social Responsibility Reporting: Evidence from an Emerging Economy. Journal of Contemporary Issues in Business Research 2(3):56-74.

 
 

Nguyen LS, Tran MD, Nguyen TXH, Le QH (2017). Factors Affecting Disclosure Levels of Environmental Accounting Information: The Case of Vietnam. Problems and Perspectives in Management 6(4):255-264.
Crossref

 
 

Ohidoa T, Omokhudu OO, Oserogho I (2016). Determinants of environmental disclosure. International Journal of Advanced Academic Research| Social and Management Sciences 2(8):49-58. Available at: 

View

 
 

Parker L (2005). Social and environmental accountability research. Accounting, Auditing and Accountability Journal 18(6):842-860.
Crossref

 
 

Pirsch J, Gupta S, Landreth-Grau S (2007). A Framework for Understanding Corporate Social Responsibility Programs as a Continuum: An Exploratory Study. Journal of Business Ethics 70(2):125-140.
Crossref

 
 

Purushothaman M, Tower G, Hancock P, Taplin R (2000). Determinants of corporate social reporting practices of listed Singapore companies. Pacific Accounting Review 12(2):101-133.

 
 

Reverte C (2009). Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms. Journal of Business Ethics 88(2):351-366.
Crossref

 
 

Siregar SV, Bachtiar Y (2010). Corporate social reporting: empirical evidence from Indonesia Stock Exchange. International Journal of Islamic and Middle Eastern Finance and Management 3(3):241-252.
Crossref

 
 

Suttipun M, Stanton P (2012). A study of Environmental disclosure by Thai listed companies on websites. Elsevier procedia economies and finance 2(2012):9-15.
Crossref

 
 

Wachira M (2017). Determinants of Corporate Social Disclosures in Kenya: A Longitudinal Study of Firms Listed on the Nairobi Securities Exchange. European Scientific Journal, 13(11):6-18.
Crossref

 
 

Wahyuni SH, Mahmud A (2017). Determinant of Environmental Disclosure on Companies Listed in Indonesia Stock Exchange (IDX). Accounting Analysis Journal 6(3):380-393.

 
 

Welbeck E (2017). The influence of institutional environment on corporate responsibility disclosures in Ghana. Mediterranean Accountancy Research 25(2):216-240.
Crossref

 
 

Welbeck E, Owusu G, Bekoe RA, Kusi JA (2017). Determinants of environmental disclosures of listed firms in Ghana. International Journal of Corporate Social Responsibility 2(11):1-12.
Crossref

 
 

Woodward D, Edwards P, Birkin F (2001). Some evidence on executives' views of corporate social responsibility. British Accounting Review 33(3):357-97.
Crossref

 
 

Yamane T (1967). Statistics: An Introductory Analysis, 2nd Edition, New York: Harper and Row.