@incollection{, 4D1015F00B74A633861DC65DC8523C58 , author={{Dr. ToukabriMohamed} and {Institut Suprieur de Gestion}}, journal={{Global Journal of Management and Business Research}}, journal={{GJMBR}}2249-45880975-585310.34257/GJMBR, address={Cambridge, United States}, publisher={Global Journals Organisation}1352540 } @incollection{b0, , title={{Corporate Social Performance and Stock Market Performance}} , author={{ GJAlexander } and { RABuchholz }} , journal={{Academy of Management Journal}} 21 , year={1978} } @incollection{b1, , title={{An Empirical Examination of the Relationship between Corporate Social Responsibility and Profitability}} , author={{ KAupperle } and { ACarroll } and { JHatfield }} , journal={{Academy of Management Journal}} 28 , year={1985} } @incollection{b2, , title={{Determinants of the Corporate Decision to Disclose Social Information}} , author={{ ABelkaoui } and { PGKarpik }} , journal={{Accounting, Auditing and Accountability Journal}} 2 1 , year={1989} } @incollection{b3, , title={{Corporate Governance, Accountability and Mechanisms of Accountability: An Overview}} , author={{ NMBrennan } and { JSolomon }} , journal={{Accounting, Auditing and Accountability Journal}} 21 7 , year={2008} } @incollection{b4, , title={{Corporate social responsibility and the investor}} , author={{ EHBowman }} , journal={{Journal of Contemporary Business}} , year={1975} } @incollection{b5, , title={{Corporate Social Responsibility, Investor Protection, and Earnings Management: Some International Evidence}} , author={{ HLChih } and { CHShen } and { FCKang }} , journal={{Journal of Business Ethics}} 79 1-2 , year={2008} } @incollection{b6, , title={{The Determinants and Characteristics of Voluntary Internet-Based Disclosures by Listed Chinese Companies}} , author={{ CWChow } and { JZXiao } and { HYang }} , journal={{Journal Of Accounting and Public Policy}} 23 , year={2004} } @incollection{b7, , title={{Corporate Social Responsibility and Resource-based Perspectives}} , author={{ MCastelo } and { LLima }} , journal={{Journal of Business Ethics}} 69 , year={2006} } @incollection{b8, , author={{ SJCarlson } and { CTBathala }} , booktitle={{Ownership Differences and Firms' Income Smoothing Behavior}} , year={1995} 24 } @incollection{b9, , title={{The Revisited Contribution of Environmental Reporting to Investors" Valuation of a Firm's Earnings: An International}} , author={{ DCormier } and { MMagnan }} , journal={{Ecological Economics}} 62 3 , year={2003} } @incollection{b10, , title={{Environmental Disclosure Quality in Large German Companies: Economic Incentives, Public Pressures or Institutional Conditions?}} , author={{ DCormier } and { MMagnan } and { BVEt Velthoven }} , journal={{European Accounting Review}} 14 1 , year={2004} } @incollection{b11, , title={{Detecting Earnings Management}} , author={{ PDechow } and { RSloan } and { ASweeney }} , journal={{The Accounting Review}} 70 , year={2003} } @incollection{b12, , title={{Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC}} , author={{ PDechow } and { ASweeney }} , journal={{Contemporary Accounting Research}} 13 , year={1996} } @incollection{b13, , title={{Executive Incentive and the Horizon Problem: An Empirical Investigation}} , author={{ PDechow } and { RGSloan }} , journal={{Journal of Accounting and Economics}} 14 , year={1996} } @incollection{b14, , author={{ TLDonaldson } and { LEPreston }} , booktitle={{The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications}} , year={1995} 20 } @incollection{b15, , title={{The Reputational Landscape}} , author={{ CFombrun } and { CVan Riel }} , journal={{Corporate Reputation Review}} 1 , year={2000} } @incollection{b16, , title={{A Theory of Income and Dividend Smoothing based on Incumbency Rents}} , author={{ KFudenberg } and { JTirole }} , journal={{Journal of Political Economy}} 103 , year={1995} } @incollection{b17, , title={{A market-based evaluation of accrual models}} , author={{ WRGay } and { SPKothari } and { LWatts R }} , journal={{Journal of Accounting Research}} 34 , year={1996} } @incollection{b18, , title={{Corporate social and environmental reporting: A review of the literature and a longitudinal study of UK disclosure}} , author={{ RGray } and { RKouhy } and { SEt Lavers }} , journal={{Accounting, Auditing and Accountability Journal}} 8 2 , year={1995} } @incollection{b19, , title={{Social, environmental and sustainability reporting and organizational value creation? Whose value? Whose creation}} , author={{ RGray }} , journal={{Accounting, Auditing and Accountability Journal}} 19 6 , year={2005} } @incollection{b20, , title={{A Test of the Free Cash Flow and Debt Monitoring Hypotheses: Evidence from Audit Pricing}} , author={{ FAGul } and { JS LTsui }} , journal={{Journal of Accounting and Economics}} 24 , year={1998} } @incollection{b21, , title={{Board Leadership, Outside Directors' Expertise and Voluntary Corporate Disclosures}} , author={{ FAGul } and { SLeung }} , journal={{Journal Of Accounting and Public Policy}} 23 5 , year={2004} } @incollection{b22, , title={{Some determinants of social and environmental disclosures in New Zealand}} , author={{ DHackston } and { MMilne }} , journal={{Accounting Auditing and Accountability Journal}} 9 1 , year={1996} } @incollection{b23, , title={{Stakeholder-Agency Theory}} , author={{ CWHill } and { TMJones }} , journal={{Journal of Management Studies}} 29 , year={1992} } @incollection{b24, , title={{Impact of Culture, Market Forces, and Legal System on Financial Disclosures}} , author={{ BLJaggi } and { PYGul }} , journal={{The International Journal of Accounting}} 35 4 , year={1999} } @incollection{b25, , title={{Value Maximization, Stakeholder Theory, and the Corporate Objective Function}} , author={{ MCJensen }} , journal={{Journal of Applied Corporate Finance}} 14 , year={1998} } @incollection{b26, , title={{Free cash flow and stockholder gains in going private transactions}} , author={{ KLehn } and { AEt Poulsen }} , journal={{Journal of Finance}} 44 , year={1989} } @incollection{b27, , title={{Misery Loves Companies: Rethinking Social Initiatives by Business}} , author={{ JDMargolis } and { JPWalsh }} , journal={{Administrative Science Quarterly}} 48 , year={2003} } @incollection{b28, , author={{ AMiguel } and { JPindado }} , booktitle={{Ownership Structure and Firm Value: New Evidence from Spain}} , year={2004} 25 } @incollection{b29, , title={{Corporate Social and Financial Performance: A Meta-Analysis}} , author={{ MOrlitzky } and { FLSchmidt } and { SLEt Rynes }} , journal={{Organization Studies}} 24 3 , year={2003} } @book{b30, , title={{The Corporate Social-Financial Performance Relationship}} , author={{ LPreston } and { DO'bannon }} , year={1997} } @incollection{b31, , booktitle={{Stakeholder Theory}} 17 } @book{b32, , title={{The Relationship between Environmental Disclosure, Environmental Reputation and Firm Financial Performance: UK Evidence}} , author={{ ASalama }} , year={2005} University of Nottingham , note={Unpublished PHD Thesis} } @incollection{b33, , title={{The prcing of discretionary accruals}} , author={{ KRSubramanyam }} , journal={{Journal of Accounting and economics}} 22 3 , year={1996} } @incollection{b34, , title={{Data in Search of A Theory: A Critical Examination of the Relationships Among Social Performance, Social Disclosure, and Economic Performance of U. S. Firms}} , author={{ AAUllman }} , journal={{The Academy of Management Review}} 10 3 , year={1985} } @incollection{b35, , author={{ GH HYeo } and { PM STan } and { KWHo } and { SChen }} , booktitle={{Corporate Ownership Structure and the Informativeness of Earnings}} , year={2002} 29 } @incollection{b36, , title={{The Implications of Board of Directors' Composition on Corporate Strategy and Performance}} , author={{ SAZahra } and { WWStanton }} , journal={{International Journal of Management}} 5 2 , year={2005} }