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The impact of introducing new regulations on the quality of CSR reporting: Evidence from the UK

Research output: Contribution to journal › Article › peer-review

Standard Standard

The impact of introducing new regulations on the quality of CSR reporting: Evidence from the UK. / Hamed, Ruba ; Al-Shattarat, Basiem ; Al-Shattarat, Wasim et al.
In: Journal of International Accounting, Auditing and Taxation, Vol. 46, 100444, 01.03.2022.

Research output: Contribution to journal › Article › peer-review

HarvardHarvard

Hamed, R, Al-Shattarat, B, Al-Shattarat, W & Hussainey, K 2022, 'The impact of introducing new regulations on the quality of CSR reporting: Evidence from the UK', Journal of International Accounting, Auditing and Taxation, vol. 46, 100444. https://doi.org/10.1016/j.intaccaudtax.2021.100444

APA

Hamed, R., Al-Shattarat, B., Al-Shattarat, W., & Hussainey, K. (2022). The impact of introducing new regulations on the quality of CSR reporting: Evidence from the UK. Journal of International Accounting, Auditing and Taxation, 46, Article 100444. https://doi.org/10.1016/j.intaccaudtax.2021.100444

CBE

Hamed R, Al-Shattarat B, Al-Shattarat W, Hussainey K. 2022. The impact of introducing new regulations on the quality of CSR reporting: Evidence from the UK. Journal of International Accounting, Auditing and Taxation. 46:Article 100444. https://doi.org/10.1016/j.intaccaudtax.2021.100444

MLA

Hamed, Ruba et al. "The impact of introducing new regulations on the quality of CSR reporting: Evidence from the UK". Journal of International Accounting, Auditing and Taxation. 2022. 46. https://doi.org/10.1016/j.intaccaudtax.2021.100444

VancouverVancouver

Hamed R, Al-Shattarat B, Al-Shattarat W, Hussainey K. The impact of introducing new regulations on the quality of CSR reporting: Evidence from the UK. Journal of International Accounting, Auditing and Taxation. 2022 Mar 1;46:100444. Epub 2021 Dec 24. doi: 10.1016/j.intaccaudtax.2021.100444

Author

Hamed, Ruba ; Al-Shattarat, Basiem ; Al-Shattarat, Wasim et al. / The impact of introducing new regulations on the quality of CSR reporting: Evidence from the UK. In: Journal of International Accounting, Auditing and Taxation. 2022 ; Vol. 46.

RIS

TY - JOUR

T1 - The impact of introducing new regulations on the quality of CSR reporting: Evidence from the UK

AU - Hamed, Ruba

AU - Al-Shattarat, Basiem

AU - Al-Shattarat, Wasim

AU - Hussainey, Khaled

PY - 2022/3/1

Y1 - 2022/3/1

N2 - This study examines the adoption of mandatory corporate social responsibility (CSR) regulation in the United Kingdom (UK). Specifically, we investigate whether adopting new CSR regulations impacts the quality of firms’ CSR reporting and explore whether that quality depends on a firms’ characteristics. Our empirical results suggest that the UK’s mandatory CSR reporting regulation significantly enhances CSR reporting quality. We further find that firms’ characteristics, particularly corporate governance and firm size, improve mandatory CSR reporting quality. Our results are robust to the use of an alternative proxy of CSR quality assessment and testing for endogeneity. These findings suggest that committing to CSR can substantially benefit stakeholders, who will be better informed regarding the firms’ CSR performance through improved reporting quality. This factor can influence investors’ beliefs and market valuations, which may subsequently guide firms’ investment decisions.

AB - This study examines the adoption of mandatory corporate social responsibility (CSR) regulation in the United Kingdom (UK). Specifically, we investigate whether adopting new CSR regulations impacts the quality of firms’ CSR reporting and explore whether that quality depends on a firms’ characteristics. Our empirical results suggest that the UK’s mandatory CSR reporting regulation significantly enhances CSR reporting quality. We further find that firms’ characteristics, particularly corporate governance and firm size, improve mandatory CSR reporting quality. Our results are robust to the use of an alternative proxy of CSR quality assessment and testing for endogeneity. These findings suggest that committing to CSR can substantially benefit stakeholders, who will be better informed regarding the firms’ CSR performance through improved reporting quality. This factor can influence investors’ beliefs and market valuations, which may subsequently guide firms’ investment decisions.

U2 - 10.1016/j.intaccaudtax.2021.100444

DO - 10.1016/j.intaccaudtax.2021.100444

M3 - Article

VL - 46

JO - Journal of International Accounting, Auditing and Taxation

JF - Journal of International Accounting, Auditing and Taxation

SN - 1061-9518

M1 - 100444

ER -