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

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
Publication statusAccepted for publication - 11 Feb 2022

Keywords

  • CSR Disclosure
  • Forward-looking CSR disclosure
  • Corporate governance
  • Jordan

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