دانلود مقاله ISI انگلیسی شماره 43335
عنوان فارسی مقاله

عوامل محیطی بین المللی ادارک شده و شیوه های افشای داوطلبانه شرکت های بزرگ: مطالعه تجربی

کد مقاله سال انتشار مقاله انگلیسی ترجمه فارسی تعداد کلمات
43335 2010 19 صفحه PDF سفارش دهید محاسبه نشده
خرید مقاله
پس از پرداخت، فوراً می توانید مقاله را دانلود فرمایید.
عنوان انگلیسی
Perceived international environmental factors and corporate voluntary disclosure practices: An empirical study
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : The British Accounting Review, Volume 42, Issue 1, March 2010, Pages 17–35

کلمات کلیدی
تئوری اقتضایی - افشای داوطلبانه شرکت های بزرگ - مصر - عوامل بین المللی محیط زیست
پیش نمایش مقاله
پیش نمایش مقاله عوامل محیطی بین المللی ادارک شده و شیوه های افشای داوطلبانه شرکت های بزرگ: مطالعه تجربی

چکیده انگلیسی

Drawing upon the contingency theory of organisations, we identify a set of perceived international environmental factors and examine how these factors influence a company's voluntary disclosure levels. The perceived international environmental factors identified are (a) intensity of global competition, (b) international socio-political institutions, (c) international accounting standards, and (d) international financial institutions. Based on data collected from 100 Egyptian non-financial listed companies, the results of multiple regression analysis indicate that the level of a company's voluntary disclosure is positively and significantly associated with its perceived influence of (a) international socio-political institutions (such as the United Nations, the European Union, the Association of South East Asian Nations, the World Trade Organization, and the Organization for Economic Co-operation and Development), (b) international accounting standards, and (c) international financial institutions (such as the World Bank and the International Monetary Fund). Contrary to our expectations, our findings reveal no significant association between voluntary disclosure level and perceived intensity of global competition. Our study contributes to the international accounting disclosure field by providing evidence from Egypt that perceived international environmental factors may influence the type and level of accounting disclosures by organisations. These findings are also applicable to other emerging countries.

خرید مقاله
پس از پرداخت، فوراً می توانید مقاله را دانلود فرمایید.