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The impact of corporate governance on forward-looking CSR disclosure.
- Source :
- Journal of Financial Reporting & Accounting (Emerald Group Publishing Limited); 2024, Vol. 22 Issue 3, p480-499, 20p
- Publication Year :
- 2024
-
Abstract
- Purpose: This paper aims to examine the impact of corporate governance mechanisms on forward-looking corporate social responsibility (CSR) disclosure (FCSRD). Design/methodology/approach: The authors use the manual content analysis to measure FCSRD for a sample of 94 companies listed on the Amman Stock Exchange from 2010 to 2016. Data on companies' FCSRD are manually collected from annual reports. The authors also use regression analyses to test the research hypotheses. Findings: The authors find that board size positively affects FCSRD, while CEO duality and family ownership negatively impact FCSRD. Originality/value: To the best of the authors' knowledge, this is the first evidence of how governance mechanisms affect FCSR information in corporate annual reports in a developing country. [ABSTRACT FROM AUTHOR]
Details
- Language :
- English
- ISSN :
- 19852517
- Volume :
- 22
- Issue :
- 3
- Database :
- Complementary Index
- Journal :
- Journal of Financial Reporting & Accounting (Emerald Group Publishing Limited)
- Publication Type :
- Academic Journal
- Accession number :
- 177536714
- Full Text :
- https://doi.org/10.1108/JFRA-10-2021-0379