Firm-specific and Board-specific Characteristics: Do They Matter for Corporate Sustainability Disclosure of Sri Lankan Listed Companies?

被引：0
|
作者：
Swarnapali, R. M. N. C. [1 ,2 ]
Le, Luo [1 ]
机构：
[1] Huazhong Univ Sci & Technol, Sch Management, Wuhan 430074, Hubei, Peoples R China
[2] Rajarata Univ Sri Lanka, Fac Management Studies, Mihintale, Sri Lanka
来源：
PROCEEDINGS OF THE 14TH INTERNATIONAL CONFERENCE ON INNOVATION AND MANAGEMENT, VOLS I & II | 2017年
关键词：
Corporate governance; Corporate disclosure; Determinants; Logistic regression; SOCIAL-RESPONSIBILITY; EMPIRICAL-EVIDENCE; DETERMINANTS; GOVERNANCE;
D O I：
暂无
中图分类号：
C93 [管理学];
学科分类号：
12 ; 1201 ; 1202 ; 120202 ;
摘要：
The paper intends to uncover the determinants of sustainability disclosure (SD) of companies listed in the Colombo Stock Exchange, Sri Lanka. Data were collected from a sample of 220 companies over the period of four years, representing all the business sectors in Sri Lankan listed companies. Binomial logistic regression was employed to analyze data. Results revealed that profitability, firm size, leverage, firm growth and firm listing age are significant firm-specific determinants in motivating SD. Moreover, board size, board independence, female directorship and board ethnicity are significant board-specific factors in motivating SD. The findings of the study suggest that both firm and board-specific attributes are significant matter in motivating corporate SD in Sri Lankan listed companies.
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页码：840 / 844
页数：5
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