Corporate Governance and CSR Disclosure: International Evidence for the Period 2006-2016

被引：2

作者：

Miniaoui, Zeynab ^{[1
]}

Chibani, Faten ^{[2
]}

Hussainey, Khaled ^{[3
]}

机构：

[1] Univ Gabes, SG Gabes, Gabes 6002, Tunisia

[2] Univ Gabes, ESSAT Prive, Gabes 6002, Tunisia

[3] Univ Portsmouth, Fac Business & Law, Portsmouth PO1 2UP, Hants, England

来源：

JOURNAL OF RISK AND FINANCIAL MANAGEMENT | 2022年 / 15卷 / 09期

关键词：

CSR disclosure; corporate governance; Anglo-Saxon context; European context; SOCIAL-RESPONSIBILITY DISCLOSURE; BOARD COMPOSITION; EARNINGS-MANAGEMENT; ACCOUNTING MODELS; FIRM PERFORMANCE; ANGLO-AMERICAN; DIVERSITY; DETERMINANTS; GENDER; IMPACT;

D O I：

10.3390/jrfm15090398

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

In this paper, the authors examine the impact of corporate governance mechanisms on corporate social responsibility (CSR) disclosure in European and Anglo-Saxon contexts. The study is based on 324 Anglo-Saxon listed corporations and 310 European listed corporations for 11 years from 2006 to 2016 (6813 year-observations). The regression analysis shows that board gender and board age affect CSR disclosure. This study also finds that CEO duality negatively affects CSR disclosure in both contexts. Finally, the study found that the existence of a CSR committee and CSR experts positively affect CSR disclosure in both contexts.

引用

页数：22

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