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Exploring differences in social disclosures internationally: A stakeholder perspective
16 references·16 citing·38 second hopsampled
Exploring differences in social disclosures internationally: A stakeholder perspective (2005)Exploring differences in social disclosur…Culture's Consequences (2018)Culture's ConsequencesStrategic management a stakeholder approach (2010)Strategic management a stakeh…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…Corporate Ownership Around the World (1999)Corporate Ownership Around th…Managing Public Impressions: Environmental Disclosures in Annual Reports (1998)Managing Public Impressions: …Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts (1997)Toward a Theory of Stakeholde…Managing Legitimacy: Strategic and Institutional Approaches (1995)Managing Legitimacy: Strategi…Corporate social and environmental reporting (1995)Corporate social and environm…Cultures and Organizations: Software of the Mind. (1993)Cultures and Organizations: S…STAKEHOLDER‐AGENCY THEORY (1992)STAKEHOLDER‐AGENCY THEORYDeterminants of corporate social responsibility disclosure: An application of stakeholder theory (1992)Determinants of corporate soc…Cultures and organizations: Software of the mind (1992)Cultures and organizations: S…Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally (1988)Towards a Theory of Cultural …Data in Search of a Theory: A Critical Examination of the Relationships Among Social Performance, Social Disclosure, and Economic Performance of U.S. Firms (1985)Data in Search of a Theory: A…The Civic Culture (1963)The Civic CultureThe Nature of the Firm (1937)The Nature of the FirmStakeholder theory (2023)Stakeholder theoryThe role of the board of directors in the adoption of GRI guidelines for the disclosure of CSR information (2016)The role of the board of dire…The credibility of CSR (corporate social responsibility) reports in Europe. Evidence from a quantitative content analysis in 11 countries (2016)The credibility of CSR (corpo…Coercive, normative and mimetic isomorphism as determinants of the voluntary assurance of sustainability reports (2016)Coercive, normative and mimet…The impact of ownership and board structure on Corporate Social Responsibility (CSR) reporting in the Turkish banking industry (2015)The impact of ownership and b…Does voluntary carbon disclosure reflect underlying carbon performance? (2014)Does voluntary carbon disclos…Women on Boards: Do They Affect Sustainability Reporting? (2013)Women on Boards: Do They Affe…The cultural system and integrated reporting (2013)The cultural system and integ…Corporate Governance Quality and CSR Disclosures (2013)Corporate Governance Quality …Is integrated reporting determined by a country's legal system? An exploratory study (2012)Is integrated reporting deter…Environmental disclosure quality: Evidence on environmental performance, corporate governance and value relevance (2012)Environmental disclosure qual…Corporate Responsibility Reporting and its Determinants in Comparative Perspective – a Review of the Empirical Literature and a Meta‐analysis (2011)Corporate Responsibility Repo…Content analysis in environmental reporting research: Enrichment and rehearsal of the method in a British–German context (2010)Content analysis in environme…What explains the extent and content of social and environmental disclosures on corporate websites: a study of social and environmental reporting in Swedish listed corporations (2009)What explains the extent and …Stakeholder engagement and corporate social responsibility reporting: the ownership structure effect (2009)Stakeholder engagement and co…Intellectual capital disclosure and corporate governance structure in UK firms (2008)Intellectual capital disclosu…Sociological Paradigms and Organizational Analysis. (1983)Images of Organization (1986)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)Stakeholder Theory: The State of the Art (2010)The Circular Economy: An Interdisciplinary Exploration of the Concept and Application in a Global Context (2015)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)Economic Action and Social Structure: The Problem of Embeddedness (1985)Corporate Social Responsibility: A Theory of the Firm Perspective (2001)Corporate Social and Financial Performance: A Meta-Analysis (2003)Misery Loves Companies: Rethinking Social Initiatives by Business (2003)CORPORATE SOCIAL RESPONSIBILITY AND FIRM FINANCIAL PERFORMANCE. (1988)Organizations: Rational, Natural, and Open Systems (1988)The Relationship Between Corporate Philanthropy And Shareholder Wealth: A Risk Management Perspective (2005)External Control of Organizations: Resource Dependence Perspective (2011)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)WHY COMPANIES GO GREEN: A MODEL OF ECOLOGICAL RESPONSIVENESS. (2000)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)Modes of Network Governance: Structure, Management, and Effectiveness (2007)An Empirical Evaluation of Accounting Income Numbers (1968)Risk, Return, and Equilibrium: Empirical Tests (1973)Legal Determinants of External Finance (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Earnings management and investor protection: an international comparison (2003)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A Survey of Corporate Governance (1997)Law and Finance (1998)Investor protection and corporate governance (2000)The separation of ownership and control in East Asian Corporations (2000)Dynamic capabilities and strategic management (1997)A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance (1995)The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications (1995)Affective, Continuance, and Normative Commitment to the Organization: A Meta-analysis of Antecedents, Correlates, and Consequences (2002)Dimensionalizing Cultures: The Hofstede Model in Context (2011)Conservation of Resources in the Organizational Context: The Reality of Resources and Their Consequences (2017)The Measurement of Independent and Interdependent Self-Construals (1994)Varieties of Capitalism (2001)Rethinking individualism and collectivism: Evaluation of theoretical assumptions and meta-analyses. (2002)
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References

  • 2010Strategic management a stakeholder approach24,023 cited
  • 1937The Nature of the Firm23,826 cited
  • 1995Managing Legitimacy: Strategic and Institutional Approaches19,858 cited
  • 1993Cultures and Organizations: Software of the Mind.17,690 cited
  • 1999Corporate Ownership Around the World10,565 cited
  • 1997Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts9,467 cited
  • 2018Culture's Consequences5,455 cited
  • 1995Corporate social and environmental reporting3,320 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 1985Data in Search of a Theory: A Critical Examination of the Relationships Among Social Performance, Social Disclosure, and Economic Performance of U.S. Firms2,647 cited
  • 1963The Civic Culture2,638 cited
  • 1992STAKEHOLDER‐AGENCY THEORY2,530 cited
  • 1992Determinants of corporate social responsibility disclosure: An application of stakeholder theory2,324 cited
  • 1988Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally1,862 cited
  • 1998Managing Public Impressions: Environmental Disclosures in Annual Reports

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1,817 cited
  • 1992Cultures and organizations: Software of the mind1,624 cited
  • Cited by

    • 2008Intellectual capital disclosure and corporate governance structure in UK firms648 cited
    • 2011Corporate Responsibility Reporting and its Determinants in Comparative Perspective – a Review of the Empirical Literature and a Meta‐analysis593 cited
    • 2023Stakeholder theory554 cited
    • 2009What explains the extent and content of social and environmental disclosures on corporate websites: a study of social and environmental reporting in Swedish listed corporations525 cited
    • 2013Corporate Governance Quality and CSR Disclosures520 cited
    • 2009Stakeholder engagement and corporate social responsibility reporting: the ownership structure effect489 cited
    • 2016The role of the board of directors in the adoption of GRI guidelines for the disclosure of CSR information489 cited
    • 2016Coercive, normative and mimetic isomorphism as determinants of the voluntary assurance of sustainability reports464 cited
    • 2012Environmental disclosure quality: Evidence on environmental performance, corporate governance and value relevance430 cited
    • 2013The cultural system and integrated reporting422 cited
    • 2014Does voluntary carbon disclosure reflect underlying carbon performance?421 cited
    • 2012Is integrated reporting determined by a country's legal system? An exploratory study388 cited
    • 2013Women on Boards: Do They Affect Sustainability Reporting?379 cited
    • 2010Content analysis in environmental reporting research: Enrichment and rehearsal of the method in a British–German context378 cited
    • 2016The credibility of CSR (corporate social responsibility) reports in Europe. Evidence from a quantitative content analysis in 11 countries374 cited
    • 2015The impact of ownership and board structure on Corporate Social Responsibility (CSR) reporting in the Turkish banking industry350 cited