TY  - JOUR
AB  - Purpose This paper aims to investigate how the corporate attributes, namely, company size, age, leverage, profitability and ownership concentration, are associated with corporate social disclosures (CSD). The paper further examines whether there are any moderating effects on the association because of different proxies of corporate attributes.Design/methodology/approach The study uses 35 articles published between 1996 and 2016 for finding out the integrated results of the previous studies. The study uses the meta-analysis technique developed by Hunter et al. (1982) and Hunter and Schmidt (1990).Findings The findings of the overall meta-analysis show that company size and ownership concentration are significantly and positively associated with CSD, while age, profitability and leverage indicate an insignificant positive association. Also, the different proxies of explanatory variables moderate the association between corporate attributes and CSD.Originality/value This is a unique study that determines the association between corporate attributes and CSD by using meta-analysis. Therefore, it is expected that this investigation solves the inconclusive and mixed results of the prior studies and assists future researchers to develop a theory in that context.
VL  - 61
IS  - 1
SN  - 1754-243X
DO  - 10.1108/IJLMA-02-2018-0023
UR  - https://doi.org/10.1108/IJLMA-02-2018-0023
AU  - Majumder Md. Tofael Hossain
AU  - Li Xiaojing
AU  - Akter Aklima
AU  - Begum Munni
PY  - 2019
Y1  - 2019/01/01
TI  - Corporate attributes and corporate social disclosures: a meta-analytical review
T2  - International Journal of Law and Management
PB  - Emerald Publishing Limited
SP  - 45
EP  - 72
Y2  - 2024/04/26
ER  -