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|3 10.21608/jsst.2022.140462.1421
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| 041 |
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|a eng
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| 044 |
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|b مصر
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| 100 |
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|a Ahmed, Ahmed Emad Eldin
|e Author
|9 684771
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| 245 |
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|a Culture Dimensions and Corporate Social Responsibility Disclosure
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| 260 |
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|b جامعة بورسعيد - كلية التجارة
|c 2022
|g يوليو
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| 300 |
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|a 96 - 122
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| 336 |
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|a بحوث ومقالات
|b Article
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| 520 |
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|b This study examines the effect of national culture on corporate social responsibility reporting by country. We aim to enhance our understanding of the level of corporate social responsibility disclosure in different countries by focusing on the impact of national culture variables in general and by using the degree of financial freedom and the level of international financial reporting standards adoption as control variables. Based on published data for 30 countries and by employing the Global Leadership and Organizational Behavior Effectiveness (GLOBE) study model, which considers nine cultural dimensions, the results indicate that human orientation, assertiveness and performance orientation significantly impact corporate social responsibility disclosure. In addition, a country’s financial freedom has a significant effect as a control variable. This study provides insight into the corporate social responsibility literature by documenting that cultural variable influence the degree of disclosure in general and corporate social responsibility disclosure specifically and by adding two new variables to the model: financial freedom and the level of international financial reporting standards adoption.
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| 653 |
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|a المسؤولية الاجتماعية
|a الثقافة الوطنية
|a التقارير المالية
|a المعايير المحاسبية
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| 692 |
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|b Corporate Social Responsibility
|b National Culture
|b Reporting
|b Country-Based Analysis
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| 700 |
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|a Elsawy, Ahmed Mohamed Wageeh
|e Co-Author
|9 587089
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| 773 |
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|4 الاقتصاد
|4 إدارة الأعمال
|6 Economics
|6 Business
|c 009
|e The Financial & Commercial Researches Journal
|f Maǧallaẗ Al-Buḥūṯ Al-Mālīyyaẗ wa Al-Tugariyyaẗ
|l 003
|m ع3
|o 0475
|s مجلة البحوث المالية والتجارية
|v 023
|x 2090-5327
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| 856 |
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|u 0475-023-003-009.pdf
|n https://jsst.journals.ekb.eg/article_246833.html
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| 930 |
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|d y
|p y
|q n
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| 995 |
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|a EcoLink
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| 999 |
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|c 1289402
|d 1289402
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