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Factors Influencing Levels of Corporate Social Responsibility Disclosure by Libyan Firms: A Mixed Study
| Content Provider | Scilit |
|---|---|
| Author | Bayoud, Nagib Salem Kavanagh, Marie Slaughter, Geoff |
| Copyright Year | 2012 |
| Description | This paper explores whether company age, industry type and company size have a potential influence on levels of Corporate Social Responsibility Disclosure (CSRD) in the annual reports of Libyan companies. In this study quantitative and qualitative methods were used to collect data to determine the level CSRD in Libyan firms. Hypotheses are tested using regression analysis on a sample of 40 annual reports from Libyan companies' from 2007 to 2009. In addition, thirty one of the financial managers and information managers express their perceptions about the determinants of CSRD in Libya. The quantitative findings reveal that there is a positive relationship between company age and industry type and the level of CSRD. The qualitative findings show a positive relationship between all factors influencing levels of CSRD used in this study and level of CSRD in Libyan companies. |
| ISSN | 1916971X |
| e-ISSN | 19169728 |
| DOI | 10.5539/ijef.v4n4p13 |
| Alternate Webpage(s) | http://www.ccsenet.org/journal/index.php/ijef/article/download/15904/10667 |
| Journal | International Journal of Economics and Finance |
| Issue Number | 4 |
| Volume Number | 4 |
| Language | English |
| Publisher | Canadian Center of Science and Education |
| Publisher Date | 2012-03-27 |
| Access Restriction | Open |
| Subject Keyword | Applied Ethics Social Responsibility Industry Type Company Age Libyan Companies Factors Influencing Levels |
| Content Type | Text |
| Resource Type | Article |
