Does Political Connection Moderate Women Directors’ Effect on CSR Disclosure? Evidence from Malaysia

Rahman, Intan Maiza Abd; Jamil, Nurul Nazlia; Ismail, Ku Nor Izah Ku

doi:10.17576/ajag-2019-11-06

Cited by 8 publications

(14 citation statements)

References 39 publications

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“…To create a good image of the company, the board may hide damaging information and magnify more useful information in CSR disclosure. Most of the prior studies found a negative impact of political connection on the quality of CSR disclosure (Rahman, Jamil, & Ismail, 2019). The political board members are less willing to follow the rules regarding equal employment, environmental policies, and regulative policies.…”

Section: Political Board Member and Csrdmentioning

confidence: 97%

Impact of Corporate Governance Mechanisms on Corporate Social Responsibility Disclosure of Publicly-Listed Banks in Bangladesh

Jahid¹,

Rashid²,

Hossain³

et al. 2020

JAFEB

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The study examines the impact of corporate governance mechanisms, such as board characteristics on corporate social responsibility disclosure (CSRD). The data on CSRD items and board characteristics have been collected by content analysis of the annual reports of 30 publicly-listed banks in Bangladesh covering six years, from 2013 to 2018. More specifically, the directors' report, the chairman's statement, notes to the financial statement and CSR disclosure reports included in annual reports were used to collect the CSRD data. The empirical analysis applies the ordinary least square and the generalized method of moments. The results of the study have revealed that board size, board independence, female board member, and foreign directors have a significant positive impact on CSRD. By contrast, political directors and audit committee size have a negative impact on CSRD. Interestingly, accounting experts on boards ensure more CSRD as they curb the influence of politicians on the board. Thus, it is better to increase accounting experts and decrease politicians on the board. These findings provide valuable insights into the process of forming a suitable CSR policy by connecting the efforts of the board, government, and regulatory bodies to enhance the performance of banks to CSR as well as to CSRD.

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Section: Political Board Member and Csrdmentioning

confidence: 97%

Impact of Corporate Governance Mechanisms on Corporate Social Responsibility Disclosure of Publicly-Listed Banks in Bangladesh

Jahid¹,

Rashid²,

Hossain³

et al. 2020

JAFEB

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show abstract

“…Salah satu faktor yang dapat meningkatkan jumlah pengungkapan tanggung jawab sosial adalah jumlah direksi wanita dalam perusahaan (Maiza, 2019). Keragaman dewan, khususnya keragaman gender dewan, telah mendapat perhatian yang signifikan dari badan pengatur di banyak negara dan menjadi perhatian global berkelanjutan (Al Fadli et al, 2019).…”

Section: Landasan Teori a Direktur Wanitaunclassified

“…Keragaman dewan, khususnya keragaman gender dewan, telah mendapat perhatian yang signifikan dari badan pengatur di banyak negara dan menjadi perhatian global berkelanjutan (Al Fadli et al, 2019). Maiza (2019) mengemukakan bahwa terdapat beberapa studi tentang direktur wanita dan literatur yang kuat namun masih mungkin adanya keragaman dalam komposisi dan sikap mereka terhadap isu-isu tertentu, pemantauan dan proses pengambilan keputusan.…”

Section: Landasan Teori a Direktur Wanitaunclassified

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Pengaruh Koneksi Politik Terhadap Hubungan Direktur Wanita Dengan Pengungkapan Tanggung Jawab Sosial

Jurnali

Melissa

2022

jesya

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Pentingnya tanggung jawab sosial perusahaan (CSR) membuat pemerintah maupun masyarakat mendorong organisasi bisnis untuk mengungkapkan informasi yang ada kaitannya dengan kegiatan tersebut. Penelitian ini dilakukan untuk mengetahui hubungan direktur wanita dalam mengungkapkan tanggung jawab sosial perusahaan dengan koneksi politik sebagai moderasi. Objek dari penelitian ini adalah perusahaan yang bergerak di bidang manufaktur yang terdaftar di Bursa Efek Indonesia dalam rentang tahun 2016 sampai dengan 2020. Data dikumpulkan dan diolah dengan menggunakan aplikasi IBM SPSS Statistics 25. Hasil uji regresi menunjukkan bahwa keputusan direktur wanita tidak berkaitan dengan pengungkapan tanggung jawab sosial perusahaan, namun dengan adanya koneksi politik membuat keputusan direktur wanita menjadi lebih kuat dalam mengungkapkan tanggung jawab sosial perusahaan.

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“…The existent literature documented that firms in both developing and developed economies are deliberately attempting to integrate themselves into political organizations (Boubakri et al , 2008; Jia, 2016; Rauf et al , 2021; Rauf et al , 2020; Zheng et al , 2015; Qian and Chen, 2021; Rahman et al , 2019). However, it is still unclear how political connection affects firm CSR disclosure in a meaningful way.…”

Section: Introductionmentioning

confidence: 99%

Does board independence moderate the effect of politician directors on CSR disclosure? Evidence from the publicly listed banks in Bangladesh

Rashid

Hossain

2021

SRJ

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Purpose This study aims to investigate the moderating effect of independent directors on the relationship between politicians on the board and corporate social responsibility disclosure (CSRD). Design/methodology/approach The ordinary least square has been used to analyze the CSRD data collected from the annual reports of all 30 listed banks of Bangladesh covering six years period ranging from 2013–2018. Further, the study has applied the generalized method of moments to prove the robustness of the model across the endogeneity issue. Findings The study found a positive relationship between board independence and CSRD that indicates board independence enhances the CSRD to a great extent. On the contrary, the inclusion of politicians on the board has shown a negative impact on CSRD that implies the higher the presence of political members on the board of a bank, the lower the involvement of the bank in CSR activities. However, board independence positively and significantly moderates the politician directors on the CSRD. The findings imply that if the independent directors are empowered, they play the role of whistleblowers that, in turn, mitigates the negative role of politician directors to CSRD. Research limitations/implications The study suggests the banks’ management, and regulatory bodies formulate sound policies so that the banks are forced to include more independent directors with enough power and at the same time, reduce the politician directors on the board. Originality/value The study extends debate on the political CSR and CSRD through validating the role of board independence.

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Does Political Connection Moderate Women Directors’ Effect on CSR Disclosure? Evidence from Malaysia

Cited by 8 publications

References 39 publications

Impact of Corporate Governance Mechanisms on Corporate Social Responsibility Disclosure of Publicly-Listed Banks in Bangladesh

Impact of Corporate Governance Mechanisms on Corporate Social Responsibility Disclosure of Publicly-Listed Banks in Bangladesh

Pengaruh Koneksi Politik Terhadap Hubungan Direktur Wanita Dengan Pengungkapan Tanggung Jawab Sosial

Does board independence moderate the effect of politician directors on CSR disclosure? Evidence from the publicly listed banks in Bangladesh

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