Anti-Corruption Disclosure, Corporate Social Expenditure and Political Corporate Social Responsibility: Empirical Evidence from Bangladesh

Simple item page
dc.contributor.authorMasud, Md. Abdul Kaium
dc.contributor.authorRahman, Mahfuzur
dc.contributor.authorRashid, Md. Harun Ur
dc.date.accessioned2022-06-20T14:46:34Z
dc.date.available2022-06-20T14:46:34Z
dc.date.issued2022-05-18
dc.descriptionMDPI stays neutral with regard to jurisdictional claims in published maps and institutional affiliations.(1-20p.)en_US
dc.description.abstractCorruption is a major concern globally, particularly in developing countries, such as Bangladesh, where it is the main obstacle to economic development. Corruption is also mentioned asthe major impediment to accomplishing sustainable development. There is a dearth of studies on anti-corruption disclosure (ACD), political corporate social responsibility (PCSR), and cash holding in Bangladesh magnitude of this research. This study investigates different drivers and motivations of ACD practice of a less control of corruption country’s firm-level observations. This study incorporates an institutional and legitimacy theoretical lens to explain anti-corruption disclosure practice. In order to draw the best picture of corruption disclosure, the study uses all financial sector companies listed on the Dhaka Stock Exchange. Therefore, the total firm-year observations are 245 from 2012–2016.The authors developed a diverse set of 97 keywords as content for ACD. The regression results show that CSR expenditures, political corporate social responsibility (PCSR), financial constraint, internationalization of reporting, and media visibility positively and significantly affect firm-level ACD. Furthermore, cash holdings show negative and significant relationships. The study provides new evidence on CSR expenditure, PCSR, cash holdings, and media visibility from a developing country’s perspective. Therefore, the results suggest that policymakers and regulatory authorities can deal with ACD as a legitimization tool for society and stakeholders.en_US
dc.identifier.citation/doi.org/10.3390/su, www.mdpi.com/journal/sustainability,en_US
dc.identifier.urihttp://dspace.iiuc.ac.bd:8080/xmlui/handle/123456789/3325
dc.language.isoenen_US
dc.publisherSustainabilityen_US
dc.subjectAnti-Corruption Disclosureen_US
dc.subjectCorporate Social Expenditureen_US
dc.subjectPolitical Corporate Social Responsibilityen_US
dc.subjectEmpirical Evidence from Bangladeshen_US
dc.titleAnti-Corruption Disclosure, Corporate Social Expenditure and Political Corporate Social Responsibility: Empirical Evidence from Bangladeshen_US
dc.typeArticleen_US

Files

Original bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
Anti-corruption disclosure and CSR.pdf
Size:
399.25 KB
Format:
Adobe Portable Document Format
Description:
Download
License bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
license.txt
Size:
1.71 KB
Format:
Item-specific license agreed upon to submission
Description:
Download

Collections

Department of Economics and Banking