{"id":"https://openalex.org/W2965090211","doi":"https://doi.org/10.1016/j.cpa.2019.102096","title":"Regulatory influences on CSR practices within banks in an emerging economy: Do banks merely comply?","display_name":"Regulatory influences on CSR practices within banks in an emerging economy: Do banks merely comply?","publication_year":2019,"publication_date":"2019-07-29","ids":{"openalex":"https://openalex.org/W2965090211","doi":"https://doi.org/10.1016/j.cpa.2019.102096","mag":"2965090211"},"language":"en","primary_location":{"id":"doi:10.1016/j.cpa.2019.102096","doi":"https://doi.org/10.1016/j.cpa.2019.102096","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.cpa.2019.102096","pdf_url":null,"source":{"id":"https://openalex.org/S66510378","display_name":"Critical Perspectives on Accounting","issn_l":"1045-2354","issn":["1045-2354","1095-9955"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-1","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Critical Perspectives on Accounting","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://autopapers.ssrn.com/sol3/papers.cfm?abstract_id=3431605","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5041009533","display_name":"Habib Zaman Khan","orcid":"https://orcid.org/0000-0001-8489-1389","observed_orcids":["https://orcid.org/0000-0001-8489-1389","https://orcid.org/0000-0002-9407-9797"]},"institutions":[{"id":"https://openalex.org/I188329596","display_name":"University of Canberra","ror":"https://ror.org/04s1nv328","country_code":"AU","type":"education","lineage":["https://openalex.org/I188329596"]}],"countries":["AU"],"is_corresponding":true,"raw_author_name":"Habib Zaman Khan","raw_affiliation_strings":["Discipline of Accounting and Finance, Canberra Business School, University of Canberra, Bruce, ACT 2617, Australia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Discipline of Accounting and Finance, Canberra Business School, University of Canberra, Bruce, ACT 2617, Australia","institution_ids":["https://openalex.org/I188329596"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5063356628","display_name":"Sudipta Bose","orcid":"https://orcid.org/0000-0002-3895-2416","observed_orcids":["https://orcid.org/0000-0002-3895-2416"]},"institutions":[{"id":"https://openalex.org/I78757542","display_name":"University of Newcastle Australia","ror":"https://ror.org/00eae9z71","country_code":"AU","type":"education","lineage":["https://openalex.org/I78757542"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"Sudipta Bose","raw_affiliation_strings":["Discipline of Accounting and Finance, Newcastle Business School, University of Newcastle, Sydney, NSW 2000, Australia"],"raw_orcid":"https://orcid.org/0000-0002-3895-2416","affiliations":[{"raw_affiliation_string":"Discipline of Accounting and Finance, Newcastle Business School, University of Newcastle, Sydney, NSW 2000, Australia","institution_ids":["https://openalex.org/I78757542"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5002763209","display_name":"Raechel Johns","orcid":"https://orcid.org/0000-0001-8648-4226","observed_orcids":["https://orcid.org/0000-0001-8648-4226"]},"institutions":[{"id":"https://openalex.org/I188329596","display_name":"University of Canberra","ror":"https://ror.org/04s1nv328","country_code":"AU","type":"education","lineage":["https://openalex.org/I188329596"]}],"countries":["AU"],"is_corresponding":true,"raw_author_name":"Raechel Johns","raw_affiliation_strings":["Discipline of Management and Marketing, Canberra Business School, University of Canberra, Bruce, ACT 2617, Australia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Discipline of Management and Marketing, Canberra Business School, University of Canberra, Bruce, ACT 2617, Australia","institution_ids":["https://openalex.org/I188329596"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5002763209","https://openalex.org/A5041009533"],"corresponding_institution_ids":["https://openalex.org/I188329596"],"apc_list":{"value":1100,"currency":"USD","value_usd":1100},"apc_paid":null,"fwci":17.6853,"has_fulltext":false,"cited_by_count":116,"citation_normalized_percentile":{"value":0.98940134,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":99,"max":100},"biblio":{"volume":"71","issue":null,"first_page":"102096","last_page":"102096"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9945999979972839,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9945999979972839,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12185","display_name":"Regulation and Compliance Studies","score":0.0017999999690800905,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13603","display_name":"Corporate Social Responsibility and Sustainability","score":0.0007999999797903001,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/corporate-social-responsibility","display_name":"corporate social responsibility","score":0.9789999723434448},{"id":"https://openalex.org/keywords/csr-regulation","display_name":"CSR regulation","score":0.6859999895095825},{"id":"https://openalex.org/keywords/banking","display_name":"banking sector","score":0.6399999856948853},{"id":"https://openalex.org/keywords/bangladesh","display_name":"Bangladesh","score":0.6830000281333923},{"id":"https://openalex.org/keywords/bangladesh-bank","display_name":"Bangladesh Bank","score":0.6840000152587891},{"id":"https://openalex.org/keywords/regulatory-compliance","display_name":"regulatory compliance","score":0.7149999737739563},{"id":"https://openalex.org/keywords/corporate-social-responsibility-disclosure","display_name":"corporate social responsibility disclosure","score":0.46799999475479126},{"id":"https://openalex.org/keywords/stakeholder-relationships","display_name":"stakeholder relations","score":0.5720000267028809},{"id":"https://openalex.org/keywords/political-influence","display_name":"political influence","score":0.48500001430511475},{"id":"https://openalex.org/keywords/board-members","display_name":"board members","score":0.550000011920929},{"id":"https://openalex.org/keywords/corporate-accountability","display_name":"corporate accountability","score":0.45100000500679016},{"id":"https://openalex.org/keywords/emerging-markets","display_name":"emerging markets","score":0.42899999022483826}],"concepts":[{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.8166995048522949},{"id":"https://openalex.org/C189326681","wikidata":"https://www.wikidata.org/wiki/Q10294","display_name":"Poverty","level":2,"score":0.6503217220306396},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6067826747894287},{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.5568095445632935},{"id":"https://openalex.org/C95713431","wikidata":"https://www.wikidata.org/wiki/Q631425","display_name":"Vulnerability (computing)","level":2,"score":0.5547722578048706},{"id":"https://openalex.org/C20555606","wikidata":"https://www.wikidata.org/wiki/Q868575","display_name":"Empowerment","level":2,"score":0.4922317564487457},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.4416984021663666},{"id":"https://openalex.org/C121087249","wikidata":"https://www.wikidata.org/wiki/Q546395","display_name":"Emerging markets","level":2,"score":0.4192638397216797},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4026600122451782},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.3088105320930481},{"id":"https://openalex.org/C50522688","wikidata":"https://www.wikidata.org/wiki/Q189833","display_name":"Economic growth","level":1,"score":0.29538094997406006},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2715257406234741},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2478720247745514},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.18980282545089722},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.0}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.1016/j.cpa.2019.102096","doi":"https://doi.org/10.1016/j.cpa.2019.102096","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.cpa.2019.102096","pdf_url":null,"source":{"id":"https://openalex.org/S66510378","display_name":"Critical Perspectives on Accounting","issn_l":"1045-2354","issn":["1045-2354","1095-9955"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-1","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Critical Perspectives on Accounting","raw_type":"journal-article"},{"id":"mag:3167430992","doi":null,"is_oa":true,"landing_page_url":"https://autopapers.ssrn.com/sol3/papers.cfm?abstract_id=3431605","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},{"id":"pmh:oai:RePEc:eee:crpeac:v:71:y:2020:i:c:s1045235419300760","doi":null,"is_oa":false,"landing_page_url":"http://www.sciencedirect.com/science/article/pii/S1045235419300760","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:uon:40480","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/1959.13/1437839","pdf_url":null,"source":{"id":"https://openalex.org/S4377196471","display_name":"NOVA (University of Newcastle Australia)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I78757542","host_organization_name":"University of Newcastle Australia","host_organization_lineage":["https://openalex.org/I78757542"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"journal article"}],"best_oa_location":{"id":"mag:3167430992","doi":null,"is_oa":true,"landing_page_url":"https://autopapers.ssrn.com/sol3/papers.cfm?abstract_id=3431605","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},"sustainable_development_goals":[{"score":0.4399999976158142,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":85,"referenced_works":["https://openalex.org/W212776514","https://openalex.org/W1126362859","https://openalex.org/W1520626512","https://openalex.org/W1524962733","https://openalex.org/W1527311855","https://openalex.org/W1556481782","https://openalex.org/W1709290811","https://openalex.org/W1965278510","https://openalex.org/W1965432675","https://openalex.org/W1969425591","https://openalex.org/W1976673863","https://openalex.org/W1983225314","https://openalex.org/W1986118590","https://openalex.org/W1986466595","https://openalex.org/W1986978939","https://openalex.org/W1993663609","https://openalex.org/W1996273139","https://openalex.org/W1999604639","https://openalex.org/W2002411611","https://openalex.org/W2002782252","https://openalex.org/W2002924766","https://openalex.org/W2009786394","https://openalex.org/W2013696463","https://openalex.org/W2014530733","https://openalex.org/W2017101826","https://openalex.org/W2017528446","https://openalex.org/W2019758374","https://openalex.org/W2023651279","https://openalex.org/W2023659601","https://openalex.org/W2031880971","https://openalex.org/W2034416210","https://openalex.org/W2035805077","https://openalex.org/W2039087872","https://openalex.org/W2045227489","https://openalex.org/W2048323748","https://openalex.org/W2049581604","https://openalex.org/W2053123354","https://openalex.org/W2056097642","https://openalex.org/W2060626403","https://openalex.org/W2065576116","https://openalex.org/W2071686199","https://openalex.org/W2082792142","https://openalex.org/W2083119185","https://openalex.org/W2092151481","https://openalex.org/W2092427721","https://openalex.org/W2101662706","https://openalex.org/W2102773205","https://openalex.org/W2114350480","https://openalex.org/W2119699096","https://openalex.org/W2122387224","https://openalex.org/W2124106977","https://openalex.org/W2125530884","https://openalex.org/W2132282013","https://openalex.org/W2146637469","https://openalex.org/W2150876919","https://openalex.org/W2153656501","https://openalex.org/W2153784191","https://openalex.org/W2154820256","https://openalex.org/W2156320019","https://openalex.org/W2157217003","https://openalex.org/W2171268301","https://openalex.org/W2171738361","https://openalex.org/W2285367635","https://openalex.org/W2293908058","https://openalex.org/W2297813342","https://openalex.org/W2396829730","https://openalex.org/W2402400608","https://openalex.org/W2464935761","https://openalex.org/W2477989112","https://openalex.org/W2552560542","https://openalex.org/W2555008306","https://openalex.org/W2626733997","https://openalex.org/W2752104092","https://openalex.org/W2753754884","https://openalex.org/W2756301319","https://openalex.org/W2757917743","https://openalex.org/W2770893141","https://openalex.org/W2890812796","https://openalex.org/W2898712173","https://openalex.org/W2973282358","https://openalex.org/W3123282572","https://openalex.org/W3211278714","https://openalex.org/W4233898295","https://openalex.org/W4242073266","https://openalex.org/W4243481771"],"related_works":["https://openalex.org/W3001930802","https://openalex.org/W2610249101","https://openalex.org/W1584000252","https://openalex.org/W3037555750","https://openalex.org/W2908432127","https://openalex.org/W7110957784","https://openalex.org/W2198829061","https://openalex.org/W2905429526","https://openalex.org/W2970057201","https://openalex.org/W2721082824"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":8},{"year":2025,"cited_by_count":14},{"year":2024,"cited_by_count":27},{"year":2023,"cited_by_count":21},{"year":2022,"cited_by_count":14},{"year":2021,"cited_by_count":22},{"year":2020,"cited_by_count":10}],"updated_date":"2026-10-22T18:32:59.640997","created_date":"2019-08-13T00:00:00"}