{"id":"https://openalex.org/W4237105643","doi":"https://doi.org/10.1504/ijbpm.2020.10027628","title":"Do corporate characteristics improve sustainability disclosure Evidence from the UAE","display_name":"Do corporate characteristics improve sustainability disclosure Evidence from the UAE","publication_year":2020,"publication_date":"2020-01-01","ids":{"openalex":"https://openalex.org/W4237105643","doi":"https://doi.org/10.1504/ijbpm.2020.10027628"},"language":"en","primary_location":{"id":"doi:10.1504/ijbpm.2020.10027628","doi":"https://doi.org/10.1504/ijbpm.2020.10027628","is_oa":false,"landing_page_url":"https://doi.org/10.1504/ijbpm.2020.10027628","pdf_url":null,"source":{"id":"https://openalex.org/S113338421","display_name":"International Journal of Business Performance Management","issn_l":"1368-4892","issn":["1368-4892","1741-5039"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-40","russia-white-list-3"],"host_organization":"https://openalex.org/P4310317825","host_organization_name":"Inderscience Publishers","host_organization_lineage":["https://openalex.org/P4310317825"],"host_organization_lineage_names":["Inderscience Publishers"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Business Performance Management","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5080938871","display_name":"Kennedy Prince Modugu","orcid":"https://orcid.org/0000-0002-6247-4557","observed_orcids":["https://orcid.org/0000-0002-6247-4557"]},"institutions":[{"id":"https://openalex.org/I119744171","display_name":"Higher Colleges of Technology","ror":"https://ror.org/00qmy9z88","country_code":"AE","type":"education","lineage":["https://openalex.org/I119744171"]}],"countries":["AE"],"is_corresponding":true,"raw_author_name":"Kennedy Prince Modugu","raw_affiliation_strings":["HCT Business School, Higher Colleges of Technology, United Arab Emirates"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"HCT Business School, Higher Colleges of Technology, United Arab Emirates","institution_ids":["https://openalex.org/I119744171"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5080938871"],"corresponding_institution_ids":["https://openalex.org/I119744171"],"apc_list":null,"apc_paid":null,"fwci":4.2642,"has_fulltext":false,"cited_by_count":31,"citation_normalized_percentile":{"value":0.94182454,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":99},"biblio":{"volume":"21","issue":"1/2","first_page":"39","last_page":"39"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9994999766349792,"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":0.9994999766349792,"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/T10081","display_name":"Auditing, Earnings Management, Governance","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"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/T13957","display_name":"Corporate Governance and Financial Management","score":9.999999747378752e-05,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/esg-disclosure","display_name":"ESG disclosure","score":0.9850000143051147},{"id":"https://openalex.org/keywords/firm-characteristics","display_name":"firm characteristics","score":0.652999997138977},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.7490000128746033},{"id":"https://openalex.org/keywords/profitability","display_name":"profitability","score":0.781000018119812},{"id":"https://openalex.org/keywords/liquidity","display_name":"liquidity","score":0.9710000157356262},{"id":"https://openalex.org/keywords/industry-sensitivity","display_name":"industry sensitivity","score":0.9670000076293945},{"id":"https://openalex.org/keywords/financial-leverage","display_name":"leverage","score":0.9340000152587891},{"id":"https://openalex.org/keywords/sustainability-reporting","display_name":"sustainability reporting","score":0.7260000109672546},{"id":"https://openalex.org/keywords/service-sector","display_name":"service sector","score":0.5210000276565552},{"id":"https://openalex.org/keywords/manufacturing-industry","display_name":"manufacturing industry","score":0.44600000977516174},{"id":"https://openalex.org/keywords/board-of-directors","display_name":"board of directors","score":0.574999988079071},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.3089999854564667}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7485571503639221},{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.7022174596786499},{"id":"https://openalex.org/C183582576","wikidata":"https://www.wikidata.org/wiki/Q184783","display_name":"Market liquidity","level":2,"score":0.6892322301864624},{"id":"https://openalex.org/C153083717","wikidata":"https://www.wikidata.org/wiki/Q6535263","display_name":"Leverage (statistics)","level":2,"score":0.6326441764831543},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6260055899620056},{"id":"https://openalex.org/C39896193","wikidata":"https://www.wikidata.org/wiki/Q380344","display_name":"Descriptive statistics","level":2,"score":0.566439688205719},{"id":"https://openalex.org/C2780473208","wikidata":"https://www.wikidata.org/wiki/Q1668727","display_name":"Sustainability reporting","level":3,"score":0.49401789903640747},{"id":"https://openalex.org/C76178495","wikidata":"https://www.wikidata.org/wiki/Q4808784","display_name":"Asset (computer security)","level":2,"score":0.4804501235485077},{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.39974093437194824},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.30749693512916565},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","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},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0},{"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/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1504/ijbpm.2020.10027628","doi":"https://doi.org/10.1504/ijbpm.2020.10027628","is_oa":false,"landing_page_url":"https://doi.org/10.1504/ijbpm.2020.10027628","pdf_url":null,"source":{"id":"https://openalex.org/S113338421","display_name":"International Journal of Business Performance Management","issn_l":"1368-4892","issn":["1368-4892","1741-5039"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-40","russia-white-list-3"],"host_organization":"https://openalex.org/P4310317825","host_organization_name":"Inderscience Publishers","host_organization_lineage":["https://openalex.org/P4310317825"],"host_organization_lineage_names":["Inderscience Publishers"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Business Performance Management","raw_type":"journal-article"},{"id":"doi:10.1504/ijbpm.2020.106106","doi":"https://doi.org/10.1504/ijbpm.2020.106106","is_oa":false,"landing_page_url":"https://doi.org/10.1504/ijbpm.2020.106106","pdf_url":null,"source":{"id":"https://openalex.org/S113338421","display_name":"International Journal of Business Performance Management","issn_l":"1368-4892","issn":["1368-4892","1741-5039"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-40","russia-white-list-3"],"host_organization":"https://openalex.org/P4310317825","host_organization_name":"Inderscience Publishers","host_organization_lineage":["https://openalex.org/P4310317825"],"host_organization_lineage_names":["Inderscience Publishers"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Business Performance Management","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:ids:ijbpma:v:21:y:2020:i:1/2:p:39-54","doi":null,"is_oa":false,"landing_page_url":"http://www.inderscience.com/link.php?id=106106","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"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7135220039","https://openalex.org/W7168090741","https://openalex.org/W105942751","https://openalex.org/W3177362913","https://openalex.org/W3208017663","https://openalex.org/W3179514906","https://openalex.org/W3011815016","https://openalex.org/W1046702883","https://openalex.org/W4416127910","https://openalex.org/W7164630916"],"abstract_inverted_index":{"The":[0,18,30,46],"study":[1],"examines":[2],"the":[3,49,90,105,122],"relationship":[4],"between":[5],"corporate":[6,19,118,135],"attributes":[7,20],"and":[8,28,40,59,78],"ESG":[9,65,85,97,127,140],"disclosure":[10,36,66,98,128],"among":[11,129],"selected":[12],"companies":[13],"in":[14,67,89,116],"United":[15],"Arab":[16],"Emirates.":[17],"are":[21,61,93],"company":[22,55],"size,":[23,56],"profitability,":[24],"liquidity,":[25],"industry":[26,57],"sensitivity":[27,58],"leverage.":[29],"descriptive":[31],"statistics":[32],"reveals":[33],"a":[34,41,113,143],"maximum":[35],"score":[37,43],"of":[38,44,48,64,81,107,134],"78":[39],"minimum":[42],"32.":[45],"results":[47],"regression":[50],"analysis":[51],"show":[52,71],"that":[53,72,104],"only":[54],"liquidity":[60,82],"significant":[62],"determinants":[63],"UAE.":[68],"Our":[69],"findings":[70],"firms":[73,88],"with":[74],"larger":[75],"asset":[76],"base":[77],"good":[79],"degree":[80],"disclose":[83],"more":[84,94],"information.":[86],"However,":[87],"service":[91],"sector":[92],"inclined":[95],"to":[96,147],"than":[99],"manufacturing":[100],"firms.":[101,131],"We":[102],"recommend":[103],"board":[106],"directors":[108],"should":[109,125,137],"make":[110,138],"sustainability":[111],"reporting":[112],"front":[114],"burner":[115],"its":[117],"strategy.":[119],"In":[120],"addition,":[121],"regulatory":[123],"authorities":[124],"legalise":[126],"UAE":[130],"Finally,":[132],"lenders":[133],"funds":[136],"certified":[139],"report":[141],"as":[142],"major":[144],"condition":[145],"precedent":[146],"obtaining":[148],"funds.":[149]},"counts_by_year":[{"year":2026,"cited_by_count":3},{"year":2025,"cited_by_count":6},{"year":2024,"cited_by_count":6},{"year":2023,"cited_by_count":10},{"year":2022,"cited_by_count":4},{"year":2021,"cited_by_count":2}],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2022-05-12T00:00:00"}