オオタケ トシツグ   OTAKE Toshitsugu   大竹 敏次    所属   立命館アジア太平洋大学  国際経営学部    職種   教授
言語種別	日本語
発行・発表の年月	2027
形態種別	学術論文
査読	査読あり
標題	The Quantity and Quality of Corporate Environmental and Social Disclosure in Egypt
執筆形態	共著
掲載誌名	Jordan Journal of Business Administration
掲載区分	国外
巻・号・頁	25(2)
概要	The study investigates Egyptian firms’ corporate environmental and social disclosure (CESD) practices through analyzing the determinants of CESD quantity (quality) by focusing on firm features and ownership structures. Additionally, it assesses CESD quantity (quality) within non-financial listed firms. We concluded that CESD quantity is associated positively with auditor type, industry type, profitability, leverage, and firm size. Similarly, it is correlated negatively with investment growth, institutional ownership, and firm age. In contrast, the remaining variables do not affect CESD quantity. CESD quality is associated positively with auditor type, industry type, profitability, and firm size.