How to cite this paper
AlShetwi, M. (2021). Determinants of corporate social disclosure in Saudi Arabia: The role of social values and IFRS convergence.Accounting, 7(7), 1769-1778.
Refrences
Ali, W., Frynas, J. G., & Mahmood, Z. (2017). Determinants of Corporate Social Responsibility (CSR) Disclosure in Developed and Developing Countries: A Literature Review. Corporate Social Responsibility and Environmental Management, 24, 273–294. https://doi.org/10.1002/csr.1410
Avwokeni, A. J. (2016). Does IFRS Detract from Social Disclosure in Corporate Annual Report and Accounts? Evidence from Nigeria. Acta Universitatis Danubius, 12(5), 82-95.
Barth, M. E., Landsman, W. R., & Lang, M. (2008). International Accounting Standards and Accounting Quality. Journal of Accounting Research, 46(3), 467–498. https://doi.org/10.1111/j.1475-679X.2008.00287.x
Bureau of Experts at the Council of Ministers. (1992). Basic Law of Governance. retrieved from:
Rule Details (boe.gov.sa).
Bouten, L., Everaert, P., Van Liedekerke, L., & De Moor, L. (2011). Corporate social responsibility reporting: A comprehensive picture? Accounting Forum, 35(3), 187–204. https://doi.org/10.1016/j.accfor.2011.06.007
Cohen, J. (1988). Statistical power analysis for behavioral science, 2nd ed., Hillsdale, NJ: Lawrence Earlbaum Associate.
Consoni, S., and Colauto. R.D. (2016). Voluntary disclosure in the context of convergence with International Accounting Standards in Brazil. Review of Business Management, 18(62), 658-677. https://doi.org/ 10.7819/rbgn.v18i62.2242
Donaldson, T., & Preston, L.E. (1995). The stakeholder theory of the corporation: Concepts, evidence, and implications. Academy of Management Review, 20, 65–91. https://doi.org/10.5465/amr.1995.9503271992
Fifka, M. S. (2013). Corporate Responsibility Reporting and its Determinants in Comparative Perspective – a Review of the Empirical Literature and a Meta-analysis. Business Strategy and the Environment, 22, 1–35. https://doi.org/10.1002/bse.729
Francis, J., Nanda, D., & Olsson, P. (2008). Voluntary disclosure, earnings quality, and cost of capital. Journal of Accounting Research, 46(1), 53–99. https://doi.org/10.1111/j.1475-679X.2008.00267.x
Frynas, J. G., & Yamahaki, C. (2016). Corporate social responsibility: review and roadmap of theoretical perspectives. Business Ethics: A European Review, 25(3), 258-275.https://doi.org/10.1111/beer.12115
Hair, J. F., Anderson, R. E., Tatham, R. L., Black, W. C., & Babin, B. J. (2006). Multivariate Data Analysis, 6th ed., Prentice-Hall International, London.
Hsu, F., & Chen. S. (2020). Does corporate social responsibility drive better performance by adopting IFRS? Evidence from emerging market. Journal of Computational and Applied Mathematics, 37(1), 1-14. https://doi.org/10.1016/j.cam.2019.112631
Igwe, P. A., Ituma. A. I., & Madichie, N.O. (2018). The Evaluation of CSR and Social Value Practices Among UK Commercial and Social Enterprises. Entrepreneurial Business and Economic Review, 6(1), 37-51.
Issa, A. (2017). The factors influencing Corporate Social Responsibility Disclosure in the Kingdom of Saudi Arabia. Australian Journal of Basic and Applied Sciences, 11(10), 1-19. https://ssrn.com/abstract=3252993
Khan, S., Al-Maimani. K., & Al-Yafi. W. (2013). Exploring Corporate Social Responsibility in Saudi Arabia: The Challenges Ahead. Journal of Leadership, Accountability and Ethics, 10(3), 65-78.
Li, X., & Yang. H. I. (2016). Mandatory Financial Reporting and Voluntary Disclosure: The Effect of Mandatory IFRS Adoption on Management Forecasts. The Accounting Review, 91 (3), 933–953. https://ink.library.smu.edu.sg/soa_research/1450
Reverte, C. (2009). Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms. Journal of Business Ethics, 88, 351–366. http:// Link.springer.com/article/10.1007/s10551-008-9968-9
Smith, J., Gouldman, A. L., & Tondkar, R. H. (2014). Does the adoption of IFRS affect corporate social disclosure in annual reports? Advances in Accounting, Incorporating Advances in International Accounting, 30(2), 402–412. https://doi.org/10.1016/j.adiac.2014.09.015
Smith, J., Adhikari, A., & Tondkar, R.H. (2005). Exploring differences in social disclosures internationally: A stakeholder perspective. Journal of Accounting and Public Policy, 24, 123–151. https://doi.org/10.1016/j.jaccpubpol.2004.12.007
Weerathunga, P.R, Xiaofang. C., Nurunnabi. M., Kulathunga. K.M., Swarnapali. R.M. (2020). Do the IFRS promote corporate social responsibility reporting? Evidence from IFRS convergence in India. Journal of International Accounting, Auditing and Taxation, 40, 1-19. https://doi.org/10.1016/j.intaccaudtax.2020.100336
Zeghal, D., S. M. Chtourou, and Y. M. Fourati. (2012). The Effect of Mandatory Adoption of IFRS on Earnings Quality: Evidence from the European Union. Journal of International Accounting Research, 11(2), 1-25. https://doi.org/10.2308/jiar-10221
Avwokeni, A. J. (2016). Does IFRS Detract from Social Disclosure in Corporate Annual Report and Accounts? Evidence from Nigeria. Acta Universitatis Danubius, 12(5), 82-95.
Barth, M. E., Landsman, W. R., & Lang, M. (2008). International Accounting Standards and Accounting Quality. Journal of Accounting Research, 46(3), 467–498. https://doi.org/10.1111/j.1475-679X.2008.00287.x
Bureau of Experts at the Council of Ministers. (1992). Basic Law of Governance. retrieved from:
Rule Details (boe.gov.sa).
Bouten, L., Everaert, P., Van Liedekerke, L., & De Moor, L. (2011). Corporate social responsibility reporting: A comprehensive picture? Accounting Forum, 35(3), 187–204. https://doi.org/10.1016/j.accfor.2011.06.007
Cohen, J. (1988). Statistical power analysis for behavioral science, 2nd ed., Hillsdale, NJ: Lawrence Earlbaum Associate.
Consoni, S., and Colauto. R.D. (2016). Voluntary disclosure in the context of convergence with International Accounting Standards in Brazil. Review of Business Management, 18(62), 658-677. https://doi.org/ 10.7819/rbgn.v18i62.2242
Donaldson, T., & Preston, L.E. (1995). The stakeholder theory of the corporation: Concepts, evidence, and implications. Academy of Management Review, 20, 65–91. https://doi.org/10.5465/amr.1995.9503271992
Fifka, M. S. (2013). Corporate Responsibility Reporting and its Determinants in Comparative Perspective – a Review of the Empirical Literature and a Meta-analysis. Business Strategy and the Environment, 22, 1–35. https://doi.org/10.1002/bse.729
Francis, J., Nanda, D., & Olsson, P. (2008). Voluntary disclosure, earnings quality, and cost of capital. Journal of Accounting Research, 46(1), 53–99. https://doi.org/10.1111/j.1475-679X.2008.00267.x
Frynas, J. G., & Yamahaki, C. (2016). Corporate social responsibility: review and roadmap of theoretical perspectives. Business Ethics: A European Review, 25(3), 258-275.https://doi.org/10.1111/beer.12115
Hair, J. F., Anderson, R. E., Tatham, R. L., Black, W. C., & Babin, B. J. (2006). Multivariate Data Analysis, 6th ed., Prentice-Hall International, London.
Hsu, F., & Chen. S. (2020). Does corporate social responsibility drive better performance by adopting IFRS? Evidence from emerging market. Journal of Computational and Applied Mathematics, 37(1), 1-14. https://doi.org/10.1016/j.cam.2019.112631
Igwe, P. A., Ituma. A. I., & Madichie, N.O. (2018). The Evaluation of CSR and Social Value Practices Among UK Commercial and Social Enterprises. Entrepreneurial Business and Economic Review, 6(1), 37-51.
Issa, A. (2017). The factors influencing Corporate Social Responsibility Disclosure in the Kingdom of Saudi Arabia. Australian Journal of Basic and Applied Sciences, 11(10), 1-19. https://ssrn.com/abstract=3252993
Khan, S., Al-Maimani. K., & Al-Yafi. W. (2013). Exploring Corporate Social Responsibility in Saudi Arabia: The Challenges Ahead. Journal of Leadership, Accountability and Ethics, 10(3), 65-78.
Li, X., & Yang. H. I. (2016). Mandatory Financial Reporting and Voluntary Disclosure: The Effect of Mandatory IFRS Adoption on Management Forecasts. The Accounting Review, 91 (3), 933–953. https://ink.library.smu.edu.sg/soa_research/1450
Reverte, C. (2009). Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms. Journal of Business Ethics, 88, 351–366. http:// Link.springer.com/article/10.1007/s10551-008-9968-9
Smith, J., Gouldman, A. L., & Tondkar, R. H. (2014). Does the adoption of IFRS affect corporate social disclosure in annual reports? Advances in Accounting, Incorporating Advances in International Accounting, 30(2), 402–412. https://doi.org/10.1016/j.adiac.2014.09.015
Smith, J., Adhikari, A., & Tondkar, R.H. (2005). Exploring differences in social disclosures internationally: A stakeholder perspective. Journal of Accounting and Public Policy, 24, 123–151. https://doi.org/10.1016/j.jaccpubpol.2004.12.007
Weerathunga, P.R, Xiaofang. C., Nurunnabi. M., Kulathunga. K.M., Swarnapali. R.M. (2020). Do the IFRS promote corporate social responsibility reporting? Evidence from IFRS convergence in India. Journal of International Accounting, Auditing and Taxation, 40, 1-19. https://doi.org/10.1016/j.intaccaudtax.2020.100336
Zeghal, D., S. M. Chtourou, and Y. M. Fourati. (2012). The Effect of Mandatory Adoption of IFRS on Earnings Quality: Evidence from the European Union. Journal of International Accounting Research, 11(2), 1-25. https://doi.org/10.2308/jiar-10221