Determinants of Corporate Social and Environmental Disclosure (CSED): In Jordanian context
This paper aims to examine the main factors determining the amount of Corporate Social and Environmental Disclosure (CSED) in the Jordanian manufacturing context. Specifically, it tries to determine the influence of firm size, profitability, audit firm and financial performance on the level of CSED practices. Drawing from Ernst and Ernst methodology, we use content analysis to develop level-related disclosure indexes for 66 Jordanian companies for three years (2010, 2011 and 2012). Using panel data regression, we model the relationship between disclosure amount and the key drivers of social and environmental disclosure via random effect estimation. Compared to the results of previous research into the determinants of corporate voluntary disclosures, this study somewhat shows mixed results. The results from the random effect model indicate that the firm size audit firm and financial performance are ?
Publishing Year
2016