scholarly journals Analyst Optimistic Forecasting and Impression Management of CSR Disclosure - Empirical evidence from China

2021 ◽  
Vol 251 ◽  
pp. 03094
Author(s):  
Kang Fengzhuo ◽  
Chen Haoran
Keyword(s):  
Empirical Evidence ◽  
Impression Management ◽  
Information Disclosure ◽  
Poor Performance ◽  
Third Party ◽  
Promoting Effect ◽  
Promotion Effect ◽  
Csr Reporting ◽  
The Third ◽  
Csr Disclosure

Taking the data of Shanghai and Shenzhen A-share listed companies from 2010 to 2019 as samples, this paper finds that there is A “pressure-promoting” effect of analysts’ optimistic predictions on impression management of CSR information disclosure. Further research shows that, compared with the enterprises with better performance, the “pressure promotion” effect of analysts’ optimistic prediction is more significant for enterprises with poor performance. Compared with enterprises without third-party assurance, the third-party assurance enterprises are less affected by the “pressure promotion” effect predicted by analysts. Compared with mandatory disclosure of CSR reporting companies, companies that voluntarily disclose CSR reports are less affected by the “pressure promotion” effect predicted by analysts optimistic. After a series of robustness tests, the above conclusions are still valid.

scholarly journals CSR Disclosures in the Mining Industry: Empirical Evidence from Listed Mining Firms in Indonesia

2017 ◽  
Vol 1 (1) ◽  
pp. 16 ◽  
Author(s):  
Rina Asmeri ◽  
Tika Alvionita ◽  
Ardi Gunardi
Keyword(s):  
Empirical Evidence ◽  
Environmental Performance ◽  
Annual Report ◽  
Stock Exchange ◽  
Mining Industry ◽  
Target Population ◽  
Legitimacy Theory ◽  
Csr Reporting ◽  
Mining Companies ◽  
Csr Disclosure

Companies that are involved in CSR strive to meet the expectations of stakeholders. Therefore, CSR and CSR reporting are tools of legitimacy to demonstrate its obedience (legitimacy theory). This study aims to look at empirical evidence on the effect of profitability and environmental performance on CSR disclosure. This study examined the target population of mining companies listed on the Indonesian Stock Exchange that included the CSR reporting in the 2010-2014 annual report, obtained a sample of 18 companies. By using multiple regression analysis test, there is no significant influence between profitability to CSR disclosure, whilst environmental performance has effect on CSR disclosure.

The effect of corporate governance practices on corporate social responsibility disclosure

2019 ◽  
Vol 10 (2) ◽  
pp. 134-160 ◽  
Author(s):  
Mohammad A.A. Zaid ◽  
Man Wang ◽  
Sara T.F. Abuhijleh
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Empirical Evidence ◽  
Listed Companies ◽  
Annual Reports ◽  
Content Type ◽  
Csr Reporting ◽  
Csr Disclosure ◽  
Corporate Social

Purpose The purpose of this study is to empirically examine the deeply rooted relationships between corporate governance (CG) and corporate social responsibility (CSR) disclosure as two complementary mechanisms used by companies to reinforce the link with stakeholders and whether the extent of CSR disclosures made by Palestinian non-financial-listed companies during the period from 2013 to 2016 is associated with CG practices. Design/methodology/approach Content analysis technique was used to extract and measure CSR information from annual reports of 33 companies listed on the Palestine Stock Exchange (PEX). Therefore, CSR disclosure index was constructed using 32 items divided into four categories as a measure of the extent of CSR disclosure in the firm’s annual reports. OLS regression was performed to test the association between CG and the extent of CSR disclosure in this longitudinal study. Findings Panel data reveal that the level of CSR reporting has slightly increased over the study period. Further, the results also show that the level of CSR disclosure is positively and significantly affected by board size and independence, while gender diversity has a positive but statistically insignificant influence. Additionally, CEO duality is negatively and significantly correlated with CSR disclosures. Research limitations/implications The study designs are limited to the Palestinian non-financial-listed firms. Furthermore, the generalisation of the findings might be restricted solely to the listed companies working in similar socioeconomic status. Practical implications The findings of this study can draw policy-makers’ attention in developing countries, particularly in the Arab world, to meet the increasing need for updating the regulatory and institutional framework in the vein of CG reform and the related regulatory policies to promote the efficiency of CSR practices. Social implications More efforts should be made to strengthen the awareness of the Palestinian listed companies of the advantages of CSR reporting on social reality. Thus, from a management perspective, companies have to take equally into account the financial and social outcomes of CSR activities. Originality/value Empirical evidence on the nexus between CG and CSR disclosure from countries affected by socio-political instability is extremely limited. This study bridges this research gap and contributes theoretically and practically to the CSR literature by providing empirical evidence from a developing country with a unique business environment.

Resolving tension from the third-party forgiveness effect

2014 ◽  
Author(s):  
Jaclyn M. Moloney ◽  
Chelsea A. Reid ◽  
Jody L. Davis ◽  
Jeni L. Burnette ◽  
Jeffrey D. Green
Keyword(s):  
Third Party ◽  
The Third ◽  
The Third Party

Issues in security and privacy of big data

2018 ◽  
Vol 7 (12) ◽  
pp. 1
Author(s):  
Shaveta Bhatia
Keyword(s):  
Cloud Computing ◽  
Big Data ◽  
Approximate Method ◽  
Biomedical Research ◽  
Cyber Security ◽  
Data Science ◽  
Third Party ◽  
Security And Privacy ◽  
Security Threats ◽  
The Third

 The epoch of the big data presents many opportunities for the development in the range of data science, biomedical research cyber security, and cloud computing. Nowadays the big data gained popularity.  It also invites many provocations and upshot in the security and privacy of the big data. There are various type of threats, attacks such as leakage of data, the third party tries to access, viruses and vulnerability that stand against the security of the big data. This paper will discuss about the security threats and their approximate method in the field of biomedical research, cyber security and cloud computing.

Brokering Peace in Nuclear Environments

2018 ◽  
Author(s):  
Moeed Yusuf
Keyword(s):  
Cold War ◽  
Third Party ◽  
Bargaining Theory ◽  
The Third ◽  
China And India ◽  
International Setting ◽  
Multiple Audiences ◽  
Crisis Behavior ◽  
The Cold War ◽  
Shed Light

This book is the first to theorize third party mediation in crises between regional nuclear powers. Its relevance flows from two of the most significant international developments since the end of the Cold War: the emergence of regional nuclear rivalries; and the shift from the Cold War’s bipolar context to today’s unipolar international setting. Moving away from the traditional bilateral deterrence models, the book conceptualizes crisis behavior as “brokered bargaining”: a three-way bargaining framework where the regional rivals and the ‘third party’ seek to influence each other to behave in line with their crisis objectives and in so doing, affect each other’s crisis behavior. The book tests brokered bargaining theory by examining U.S.-led crisis management in South Asia, analyzing three major crises between India and Pakistan: the Kargil conflict, 1999; the 2001-02 nuclear standoff; and the Mumbai crisis, 2008. The case studies find strong evidence of behavior predicted by the brokered bargaining framework. They also shed light on several risks of misperceptions and inadvertence due to the challenges inherent in signaling to multiple audiences simultaneously. Traditional explanations rooted in bilateral deterrence models do not account for these, leaving a void with serious practical consequences, which the introduction of brokered bargaining seeks to fill. The book’s findings also offer lessons for crises on the Korean peninsula, between China and India, and between potential nuclear rivals in the Middle East.

The Three Pillars of Radicalization

2019 ◽  
Author(s):  
Arie W. Kruglanski ◽  
Jocelyn J. Bélanger ◽  
Rohan Gunaratna
Keyword(s):  
Social Identity ◽  
Empirical Evidence ◽  
Local Network ◽  
The Third ◽  
Personal Significance ◽  
Violent Extremism ◽  
Mainstream Society

This book identifies the three major determinants of radicalization that progresses into violent extremism, the three Ns of radicalization. The first determinant is the need: Individuals’ universal desire for personal significance. The second determinant is the narrative. Because significance is conferred by members of one’s group, the group’s narrative guides members in their quest for significance. The third determinant is the network: membership of one’s group who validate the narrative and who dispense rewards (respect and veneration) to members who implement it. The quest for significance is activated in one of three major ways: (a) through a loss of significance occasioned by personal failure or affront to one’s social identity (e.g., ethnicity, religion, race), (b) through a threat of significance loss if one failed to respond to a challenge or to defend one’s group values, and/or (c) through an opportunity for a significance gain (e.g., becoming a hero or a martyr) by selflessly defending one’s group values. In groups that see their values (e.g., religion, sovereignty, culture) under threat from some (real or imagined) actor, the narrative often justifies violence against the detractor and portrays it as a supreme road to significance. Especially where violence is contrary to the norms of the mainstream society, validation of the violence–significance link by the local network is particularly important. The present 3N model of radicalization and the varied empirical evidence that supports it are leveraged to interpret prior theories of radicalization and to address major issues in the domains of deradicalization and recidivism.

Relaxations of Contractual Privity and the Need for Third Party Rights in Chinese Contract Law

2018 ◽  
Author(s):  
Chen Lei
Keyword(s):  
Direct Action ◽  
Contract Law ◽  
Third Party ◽  
Chinese Law ◽  
The Third ◽  
Right Of Action ◽  
The Law ◽  
The Third Party ◽  
The Right

This chapter examines the position of third party beneficiaries in Chinese law. Article 64 of the Chinese Contract Law states that where a contract for the benefit of a third party is breached, the debtor is liable to the creditor. The author regards this as leaving unanswered the question of whether the thirdparty has a right of direct action against the debtor. One view regards the third party as having the right to sue for the benefit although this right was ultimately excluded from the law. Another view, supported by the Supreme People’s Court, is that Article 64 does not provide a right of action for a third party and merely prescribes performance in ‘incidental’ third party contracts. The third view is that there is a third party right of action in cases of ‘genuine’ third party contracts but courts are unlikely to recognize a third party action where the contract merely purports to confer a benefit on the third party.

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