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Keywords: CSR disclosure
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Journal Articles
Journal Articles
Journal of Financial Reporting and Accounting (2024) 22 (3): 480–499.
Published: 08 March 2022
...Husam Ananzeh; Hashem Alshurafat; Abdullah Bugshan; Khaled Hussainey Purpose This paper aims to examine the impact of corporate governance mechanisms on forward-looking corporate social responsibility (CSR) disclosure (FCSRD). Design/methodology/approach The authors use the manual content...
Journal Articles
Journal of Financial Reporting and Accounting (2019) 17 (3): 365–382.
Published: 02 September 2019
... empirically examines the determinants of CSR disclosure in Indonesian IBs, based on disclosure from AAOIFI index, which is based on Islamic principles. Design/methodology/approach The determinant used in this paper is the corporate governance (CG) mechanism, which focuses on the board of commissioners...

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