The DOI matches its Crossref record; 1 of the 1 references it cites were found in a registry or an index.
Global expectations and their association with corporate social disclosure practices in Australia, Singapore, and South Korea
Open accessAbstract
This paper explores the social disclosure policies of large Australian, Singaporean, and South Korean multinational corporations. The researchers advanced arguments about why large multinational corporations respond to “global expectations” rather than simply to the expectations of those people residing in the corporation's “home” country. Two large international surveys conducted in 1998 and 1999 are used to determine global expectations. The results of the testing indicate a minimal association between global expectations, as represented by the two surveys, and social disclosure policies of large multinational corporations. Consistent with previous research, country of origin and industry of operation appear to significantly influence disclosure practices.
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Citations
Cites
Exploring the reliability of social and environmental disclosures content analysis
Milne, M. J., & Adler, R. W. (1999) · Accounting, Auditing & Accountability Journal · doi:10.1108/09513579910270138 · Cited by 1,425
Cited by
Deegan, C. (2002) · Accounting, Auditing & Accountability Journal · doi:10.1108/09513570210435852 · Cited by 3,829
Self-citationJizi, M. I., Salama, A., Dixon, R., & Stratling, R. (2014) · Journal of Business Ethics · doi:10.1007/s10551-013-1929-2 · Cited by 1,080
Ownership structure and corporate social responsibility disclosure: Some Malaysian evidence
Mohd Ghazali, N. A. (2007) · Corporate Governance: The international journal of business in society · doi:10.1108/14720700710756535 · Cited by 608
Determinants of corporate social responsibility disclosure: the case of Islamic banks
Farook, S., Kabir Hassan, M., & Lanis, R. (2011) · Journal of Islamic Accounting and Business Research · doi:10.1108/17590811111170539 · Cited by 420
Rahman Belal, A., & Owen, D. L. (2007) · Accounting, Auditing & Accountability Journal · doi:10.1108/09513570710748599 · Cited by 320
Metadata
- Authors
- Newson, M., & Deegan, C.
- Venue
- The International Journal of Accounting
- Publisher
- World Scientific Pub Co Pte Ltd
- Published
- 2002-01
- Volume
- 37
- Issue
- 2
- Pages
- 183-213
- ISSN
- 0020-7063 (ISSN-L)
- OpenAlex
- W2095479506
- Cited by
- 315
- References
- 1
- FWCI
- 5.42
- Type
- journal article
- Language
- en
- Open access
- green
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- Newson, M., & Deegan, C. (2002). Global expectations and their association with corporate social disclosure practices in Australia, Singapore, and South Korea. The International Journal of Accounting. https://doi.org/10.1016/s0020-7063(02)00151-6
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
