The impact of corporate governance on forward-looking CSR disclosure

Husam Ananzeh; Hashem Alshurafat; Abdullah Bugshan; Khaled Hussainey

doi:10.1108/JFRA-10-2021-0379

The impact of corporate governance on forward-looking CSR disclosure

Husam Ananzeh, Hashem Alshurafat, Abdullah Bugshan, Khaled Hussainey^*

^*Corresponding author for this work

Research output: Contribution to journal › Article › peer-review

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Abstract

Purpose: We examine the impact of corporate governance mechanisms on forward-looking CSR disclosure (FCSRD).

Methodology: We use the manual content analysis to measure FCSRD for a sample of 94 companies listed on the Amman Stock Exchange (ASE) from 2010 to 2016. Data on companies’ FCSRD is manually collected from annual reports. We also use regression analyses to test our research hypotheses.

Findings: We find that board size positively affects FCSRD, while CEO duality and family ownership negatively impact FCSRD.

Originality: To the best of our knowledge, this is the first evidence of how governance mechanisms affect FCSR information in corporate annual reports in a developing country.

Original language	English
Journal	Journal of Financial Reporting and Accounting
Early online date	8 Mar 2022
DOIs	https://doi.org/10.1108/JFRA-10-2021-0379
Publication status	Early online - 8 Mar 2022

Keywords

CSR Disclosure
forward-looking CSR disclosure
corporate governance
Jordan

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10.1108/JFRA-10-2021-0379

The Impact of Corporate Governance on Forward-looking CSR Disclosure
Ananzeh, H., Alshurafat, H., Bugshan, A. and Hussainey, K. (2022), "The impact of corporate governance on forward-looking CSR disclosure", Journal of Financial Reporting and Accounting, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JFRA-10-2021-0379. Copyright © 2022, Emerald Publishing Limited.
Accepted author manuscript (Post-print), 322 KBLicence: CC BY-NC

Cite this

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title = "The impact of corporate governance on forward-looking CSR disclosure",

abstract = "Purpose: We examine the impact of corporate governance mechanisms on forward-looking CSR disclosure (FCSRD).Methodology: We use the manual content analysis to measure FCSRD for a sample of 94 companies listed on the Amman Stock Exchange (ASE) from 2010 to 2016. Data on companies{\textquoteright} FCSRD is manually collected from annual reports. We also use regression analyses to test our research hypotheses.Findings: We find that board size positively affects FCSRD, while CEO duality and family ownership negatively impact FCSRD.Originality: To the best of our knowledge, this is the first evidence of how governance mechanisms affect FCSR information in corporate annual reports in a developing country.",

keywords = "CSR Disclosure, forward-looking CSR disclosure, corporate governance, Jordan",

author = "Husam Ananzeh and Hashem Alshurafat and Abdullah Bugshan and Khaled Hussainey",

year = "2022",

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doi = "10.1108/JFRA-10-2021-0379",

language = "English",

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AU - Ananzeh, Husam

AU - Alshurafat, Hashem

AU - Bugshan, Abdullah

AU - Hussainey, Khaled

PY - 2022/3/8

Y1 - 2022/3/8

N2 - Purpose: We examine the impact of corporate governance mechanisms on forward-looking CSR disclosure (FCSRD).Methodology: We use the manual content analysis to measure FCSRD for a sample of 94 companies listed on the Amman Stock Exchange (ASE) from 2010 to 2016. Data on companies’ FCSRD is manually collected from annual reports. We also use regression analyses to test our research hypotheses.Findings: We find that board size positively affects FCSRD, while CEO duality and family ownership negatively impact FCSRD.Originality: To the best of our knowledge, this is the first evidence of how governance mechanisms affect FCSR information in corporate annual reports in a developing country.

AB - Purpose: We examine the impact of corporate governance mechanisms on forward-looking CSR disclosure (FCSRD).Methodology: We use the manual content analysis to measure FCSRD for a sample of 94 companies listed on the Amman Stock Exchange (ASE) from 2010 to 2016. Data on companies’ FCSRD is manually collected from annual reports. We also use regression analyses to test our research hypotheses.Findings: We find that board size positively affects FCSRD, while CEO duality and family ownership negatively impact FCSRD.Originality: To the best of our knowledge, this is the first evidence of how governance mechanisms affect FCSR information in corporate annual reports in a developing country.

KW - CSR Disclosure

KW - forward-looking CSR disclosure

KW - corporate governance

KW - Jordan

U2 - 10.1108/JFRA-10-2021-0379

DO - 10.1108/JFRA-10-2021-0379

M3 - Article

SN - 1985-2517

JO - Journal of Financial Reporting and Accounting

JF - Journal of Financial Reporting and Accounting

ER -

The impact of corporate governance on forward-looking CSR disclosure

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