Corporate Social Disclosures in Some Arab Countries: A Comparison Among Jordan, Bahrain and Kuwait

Mansour Ibrahim Saaydah


The objective of this study is to examine the extent of corporate social disclosures in some Arab countries, and try to relate the existing level of Total Corporate Social Disclosures (TCSD) to corporate specific characteristics and government influence. The sample of the study consists of 19 Kuwaiti companies, 17 Bahraini companies and 39 Jordanian companies for the year 2001.
The ANOVA multiple comparison tests’ results revealed that the only significant differences among countries are in quantitative and monetary forms, as well as, in human resource field of TCSD. These significant differences were between Bahraini and Jordanian companies on one hand, and between Kuwaiti and Jordanian companies on the other hand, but not between companies of the two gulf states.
The multiple regression results lead to two possible conclusions about corporate behavior towards its social responsibility. First, corporate size and net profit are consistent predictors of TCSD while corporate age, auditor type and industry type are not. Second, government influence in the form of legislated disclosure requirements is more effective than direct stock ownership in convincing companies to act responsibly and disclose more social information about their activities.


Corporate Social Disclosures, Bahrain, Jordan, Kuwait, Forms of Corporate Social Disclosures, Fields of Corporate Social Disclosures

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