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Please use this identifier to cite or link to this item: http://hdl.handle.net/10481/40157

Title: Corporate transparency and csr policies in developing countries: the case of listed companies in Palestine and Jordan
Authors: Barakat, Firas S. Q.
Direction: Rodríguez Ariza, Lázaro
López Pérez, María Victoria
Collaborator: Universidad de Granada. Programa de Doctorado en: Ciencias Económicas y Empresariales
Issue Date: 2016
Submitted Date: 10-Apr-2015
Abstract: This PhD dissertation empirically examines corporate transparency and corporate social responsibility policies in developing countries. To that end, this thesis focuses on three research objectives. First, we characterize the corporate transparency and corporate social responsibility disclosure developed by firms in developing countries, specifically Jordan and Palestine. This data let us to conclude if the type of corporate transparency and corporate social responsibility disclosure presents differences respect to developed countries or they follow the same strategies. Secondly, we measure the level of corporate social responsibility disclosure and corporate transparency of listed companies in Palestine stock exchange (PEX) and the first market of Amman stock exchange (ASE). Thirdly, we study the factors that exert an incidence on corporate transparency and corporate social responsibility disclosure, specifically factors of the formal institutional context and governance mechanisms. We adopted institutional theory approach and legitimacy theory as theoretical framework in this study. Institutional theory can explain the different mechanisms of control to supply the legal deficiencies and legitimacy theory can justify the reason of the firms to adopt corporate social responsibility and transparency strategies. The main contributions of this thesis are firstly, we have built a suitable two- disclosure indexes for measuring the level of CSRD and CTD in developing countries the case of listed companies in Palestine and Jordan. We have focused on Palestine and Jordan, countries that have received little attention in the literature. Secondly, we have highlighted that in developing countries, where the legal context is weak; the institutional context is reinforced by the existence of other formal control mechanisms such as audit and corporate governance mechanism. Thirdly, we must stress the importance of the existence of patterns of behavior that facilitate implementation in other nearby countries.
Los objetivos de la investigación son en primer lugar, caracterizar la CTD (Divulgación de transparencia corporativa) y la CSRD (Divulgación de responsabilidad social corporativa) llevada a cabo en países en desarrollo, específicamente Jordania y Palestina. Estos datos nos permiten concluir si el tipo de CTD y CSRD presenta diferencias respecto a los países desarrollados o si siguen las mismas estrategias. En segundo lugar, se mide el nivel de CSRD y CTD de las empresas que cotizan en la Bolsa de Palestina (PEX) y en el primer mercado bursátil de Amman (ASE). Los resultados obtenidos resultan de utilidad para hacer comparaciones entre ambos países y pueden servir como una propuesta para desarrollar estos aspectos en otros países en desarrollo. Además, se puede analizar si el nivel de divulgación es similar a otras empresas en los países desarrollados. Posteriormente, se estudian los factores que inciden sobre CSRD y CTD, específicamente los factores que se derivan del contexto institucional formal. La teoría institucional posibilita contemplar los diferentes mecanismos de control para suplir las deficiencias legales y la teoría de la legitimación puede justificar las razones por las que las entidades adoptan estrategias de CSR y CT. El objetivo es comprender los factores que pueden incidir CSRD y CTD.
Sponsorship: Tesis Univ. Granada. Programa de Doctorado en: Ciencias Económicas y Empresariales
Publisher: Universidad de Granada
Keywords: Empesas
Politica
Economía
Responsabilidad social de la empresa
Palestina
Teoría de la legitimación
UDC: 33
658
32
5310.05
URI: http://hdl.handle.net/10481/40157
ISBN: 9788491251026
Rights : Creative Commons Attribution-NonCommercial-NoDerivs 3.0 License
Citation: Barakat, F.S.Q. Corporate transparency and csr policies in developing countries: the case of listed companies in Palestine and Jordan. Granada: Universidad de Granada, 2016. [http://hdl.handle.net/10481/40157]
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