Corporate Boards and Ownership Structure as Antecedents of Corporate Governance Disclosure in Saudi Arabian Publicly Listed Corporations

Al-Bassam, Waleed M.; Ntim, Collins G.; Opong, Kwaku K.; Downs, Yvonne

doi:10.1177/0007650315610611

Cited by 153 publications

(192 citation statements)

References 91 publications

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“…A further focus for research could be to gain a better understanding of CSR practices by small and medium-sized forestry enterprises, both in China and in other emerging economies. Since the forest companies in this study are comprised of state-owned companies and privately-owned companies, it would also be interesting to shed further light on the impacts of ownership structure [70][71][72], especially in China. The role of political interventions on CSR disclosure, especially relevant in emerging economies like China [67], could also be investigated.…”

Section: Discussionmentioning

confidence: 99%

Factors Influencing Levels of CSR Disclosure by Forestry Companies in China

et al. 2017

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Abstract:With the international community's increasing concern for social and environmental problems, the fulfilment and disclosure of corporate social responsibility (CSR) has been advocated and promoted across the world. Forestry companies, which are particularly sensitive to environmental and social issues, are increasingly developing and improving their levels of CSR disclosure. However, information on emerging country contexts is still lacking. To fill this gap, this study focuses on Chinese forestry companies' CSR disclosure and introduces new disclosure indices through content analysis of annual reports by listed companies between 2011 and 2015. It then builds a correlation analysis of the factors influencing these companies' disclosure indices in order to gain a better understanding of the current situation for CSR implementation by forestry companies in emerging economies like China. Although context-specific, our findings can provide a reference for researchers and policy makers, and promote sustainable development via improved CSR disclosure by forestry companies, especially in developing regions.

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Section: Discussionmentioning

confidence: 99%

Factors Influencing Levels of CSR Disclosure by Forestry Companies in China

et al. 2017

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“…Conversely, increased levels of corruption, poor governance, and weak rule of law in MENA societies may negatively impact women's participation in the workforce and their opportunities for appointment to top management positions and boardrooms, because preference might be given to those (men) with connections (Chamlou, ). Most MENA countries began to introduce economic and governance reforms in the mid‐1990s, aiming for more market‐driven, open, and diversified economies; this was well after the collapse of oil prices in the mid‐1980s (Al‐Bassam et al, ; Piesse et al, ; World Bank, ). More recently, corporations in MENA countries have started to attract a significant number of foreign equity investors; many of which are holding companies listed on stock exchanges with stricter listing requirements than existing standards on MENA stock exchanges (Jamali et al, ; World Bank, ).…”

Section: Board Diversity Cg Ep and The Mena Corporate Contextmentioning

confidence: 99%

Board diversity, corporate governance, corporate performance, and executive pay

2018

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Departing from previous studies, this paper investigates the impact of corporate board diversity on corporate performance and executive pay within the context of Middle East and North African countries. Our sample includes a balanced panel of 600 firm‐year observations, consisting of 100 individual firms drawn from five Middle Eastern countries (Egypt, Jordan, Oman, Saudi Arabia, and United Arab of Emirates) over the 2009–2014 period. The findings are three‐fold. First, board diversity, as measured by director gender and nationality, has a positive effect on corporate financial performance. Second, the relationship between board diversity and corporate performance is stronger in better governed firms than their poorly governed counterparts. Finally, board diversity, as measured by director gender, ethnicity, and nationality, enhances the pay‐for‐performance sensitivity but not the actual executive pay. Our results suggest that decisions about board diversity are not merely influenced by moral values; they arise because of the cost–benefit considerations of what diversity can bring to the firm. The findings are robust to controlling for different alternatives of board diversity measures, corporate governance proxies, corporate outcomes, and types of endogeneities.

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“…Among these, there are studies on board diversity (Barako and Brown [75]; Ntim [76]; Ntim and Soobaroyen [77]) and ownership structure (Al-Bassam et al [78]; Tagesson et al [79]). …”

Section: Cultural Systemmentioning

confidence: 99%

Does Institutional Context Affect CSR Disclosure? A Study on Eurostoxx 50

2018

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Abstract:We propose to investigate the relationship between corporate social responsibility disclosure and institutional/environmental factors among a sample of European listed companies. We find that, by using several traditional explicative variables, institutional factors affect the level of CSR disclosure, in a context where the EU Commission has been paying growing attention to social and environmental accountability of listed companies (see the EU Dir. 95/2014). Our findings are further supported by multivariate regression, where ESG score (measure of CSR disclosure) is regressed on nine variables which represent the expression of institutional factors. By looking at the institutional determinants of CSR disclosure, we are seeking to pose a challenge for future research agenda, in order to understand whether CSR does actually reflect an effective commitment of firms to accounting practices and rules, as a form of social behavior, or whether it is just a tool to manage stakeholders' perception and to comply with regulation.

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Corporate Boards and Ownership Structure as Antecedents of Corporate Governance Disclosure in Saudi Arabian Publicly Listed Corporations

Cited by 153 publications

References 91 publications

Factors Influencing Levels of CSR Disclosure by Forestry Companies in China

Factors Influencing Levels of CSR Disclosure by Forestry Companies in China

Board diversity, corporate governance, corporate performance, and executive pay

Does Institutional Context Affect CSR Disclosure? A Study on Eurostoxx 50

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