企业自愿披露理论研究综述

Md. Abdur Rouf, M. N. Siddique
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引用次数: 1

摘要

目的本文试图从理论角度对公司自愿披露进行回顾,并提出一个概念框架。设计/方法论/方法研究人员使用结构文献综述技术。2017年至2021年期间,从Scopus数据库中提取了由55篇文章组成的样本文献。发现文献观察到,合法性、代理和利益相关者理论在心血管疾病相关研究中的应用最多,而不是其他理论。研究还表明,研究人员需要将更多的研究集中在那些已在有限研究中应用的CVD理论上,如新制度、信号、资源依赖、政治经济学和印象管理理论。实践意义研究结果有助于从业者、监管机构和潜在投资者等各方从综合和全面的角度理解CVD理论。社会含义研究结果从发达国家和发展中国家的不同角度,对组织层面和国家层面的理论对心血管疾病的潜在影响提供了新的见解。原创性/价值本研究对CVD理论的当前研究方法进行了全面的文献综述,并强调了一些对未来研究有启发性的指导方针。
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Theories applied in corporate voluntary disclosure: a literature review
PurposeThis paper attempts to review the corporate voluntary disclosure (CVD) from the theoretical perspective as well as propose a conceptual framework.Design/methodology/approachThe researchers use structural literature review technique. The sample literature consisting of 55 articles was extracted from the Scopus database over the period of 2017–2021.FindingsThe literature observes that the legitimacy, agency and stakeholder theories are most applied in CVD related studies than the other theories. It is also revealed that researchers need to concentrate more studies on those theories of CVD that have been applied in a limited study such as neo-institutional, signaling, resource dependence, political economy and impression management theories.Practical implicationsThe findings can help the understanding of parties such as practitioners', regulators and potential investors of the theories in CVD from a combined and comprehensive view.Social implicationsThe results of the study offer new insights into the potential impact of organizational level and country level theories in CVD from different perspectives of developed and developing countries.Originality/valueThis study delivers an inclusive literature review of the current study approach on the theories of CVD and highlights some stimulating guidelines for future study.
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来源期刊
CiteScore
3.70
自引率
15.80%
发文量
22
期刊介绍: Institutions – especially public policies – are a significant determinant of economic outcomes; entrepreneurship and enterprise development are often the channel by which public policies affect economic outcomes, and by which outcomes feed back to the policy process. The Journal of Entrepreneurship & Public Policy (JEPP) was created to encourage and disseminate quality research about these vital relationships. The ultimate aim is to improve the quality of the political discourse about entrepreneurship and development policies. JEPP publishes two issues per year and welcomes: Empirically oriented academic papers and accepts a wide variety of empirical evidence. Generally, the journal considers any analysis based on real-world circumstances and conditions that can change behaviour, legislation, or outcomes, Conceptual or theoretical papers that indicate a direction for future research, or otherwise advance the field of study, A limited number of carefully and accurately executed replication studies, Book reviews. In general, JEPP seeks high-quality articles that say something interesting about the relationships among public policy and entrepreneurship, entrepreneurship and economic development, or all three areas. Scope/Coverage: Entrepreneurship, Public policy, Public policies and behaviour of economic agents, Interjurisdictional differentials and their effects, Law and entrepreneurship, New firms; startups, Microeconomic analyses of economic development, Development planning and policy, Innovation and invention: processes and incentives, Regional economic activity: growth, development, and changes, Regional development policy.
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