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 journalArticlepeer-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 languageEnglish
    JournalJournal of Financial Reporting and Accounting
    Early online date8 Mar 2022
    DOIs
    Publication statusEarly online - 8 Mar 2022

    Keywords

    • CSR Disclosure
    • forward-looking CSR disclosure
    • corporate governance
    • Jordan

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