أعضاء هيئة التدريس - جامعة بنها
The Association between Corporate Governance and Corporate Social Responsibility Disclosure–Evidence from Gulf Cooperation Council Countries
Academy of Accounting and Financial Studies Journal • 2018
معلومات البحث
المؤلفون
Gehan A. Mousa, Abdelmohsen M. Desoky and Ghias, U, Khan
الكلمات المفتاحية
Corporate Social Responsibility Disclosure, Corporate Governance, The Gulf
Cooperation Council (GCC).
المجلة العلمية
Academy of Accounting and Financial Studies Journal
الناشر
Not Available
المجلد
Vol.22.
العدد
No.4
الصفحات
1–19.
publication.type
International
رابط البحث
Not Available
المواد المرفقة
Not Available
الملخص
This study investigates the possible association between Corporate Governance (CG) and disclosure of Corporate Social Responsibility (CSR) by listed companies in the Gulf Cooperation Council1 (GCC) countries. An un-weighted CSR disclosure index including 41 information items has been developed to gather suitable information from corporate annual reports of 246 sampled
listed companies from the six GCC countries covering the 2016 financial period. Five
independent variables represent CG factors (board size, non-executive directors, role duality,
female directors and size of the audit committee) in addition to three company characteristics
(firm size, profitability and type of industry) are control variables in six regression models. Findings of regression models reveal that only board size and non-executive directors are determinants of CSR disclosure; conversely, no significant association is found between CSR disclosure and the other three CG variables.
listed companies from the six GCC countries covering the 2016 financial period. Five
independent variables represent CG factors (board size, non-executive directors, role duality,
female directors and size of the audit committee) in addition to three company characteristics
(firm size, profitability and type of industry) are control variables in six regression models. Findings of regression models reveal that only board size and non-executive directors are determinants of CSR disclosure; conversely, no significant association is found between CSR disclosure and the other three CG variables.