IDEAS home Printed from https://ideas.repec.org/a/eme/jfrapp/jfra-10-2021-0379.html
   My bibliography  Save this article

The impact of corporate governance on forward-looking CSR disclosure

Author

Listed:
  • Husam Ananzeh
  • Hashem Alshurafat
  • Abdullah Bugshan
  • Khaled Hussainey

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.

Suggested Citation

  • Husam Ananzeh & Hashem Alshurafat & Abdullah Bugshan & Khaled Hussainey, 2022. "The impact of corporate governance on forward-looking CSR disclosure," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 22(3), pages 480-499, March.
    • Handle: RePEc:eme:jfrapp:jfra-10-2021-0379
    DOI: 10.1108/JFRA-10-2021-0379
    as

    Download full text from publisher

    File URL: https://www.emerald.com/insight/content/doi/10.1108/JFRA-10-2021-0379/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://www.emerald.com/insight/content/doi/10.1108/JFRA-10-2021-0379/full/pdf?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://libkey.io/10.1108/JFRA-10-2021-0379?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Zeeshan Mukhtar & Abdul Rasheed, 2024. "Corporate Governance and Ownership Structure Effect on Corporate Social Performance: Evidence from Non-Financial Industries of Pakistan," Bulletin of Business and Economics (BBE), Research Foundation for Humanity (RFH), vol. 13(1), pages 527-541.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eme:jfrapp:jfra-10-2021-0379. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emerald Support (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.