A Study of the Determinants of Corporate Environmental Disclosure in MENA Emerging Markets
作者： Mejda Mahmoudi Akrout , Hakim Ben Othman
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摘要: The purpose of this study is to investigate environmental disclosure determinants in Arab Middle Eastern and North African (MENA) companies. In regard, we factors which are specific context. We include the 'business culture' variable inherited from former colonisers main economic partners 'state ownership' 'family variables. addition, consider "Country's Internet Penetration" as a new explanatory expected influence on web site. Using sample 153 sites listed companies, findings show negative significant relationship between ownership'. Moreover, consistent with prior work, level substantially affected by company size performance.
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