Governance Structure, Corporate Restructuring and Performance

Alias, Norazlan; Yaacob, Mohd Hasimi; Jaffar, Nahariah

doi:10.17512/pjms.2017.15.1.01

Cited by 5 publications

(1 citation statement)

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“…Specifically, we attempt to investigate the influence of board characteristics on CSR in the light of the three CSR pillars-social, economic, and environmental. Previous studies examined the impact of board characteristics on corporate social responsibility [5,19,23,[30][31][32], environmental sustainability [10,16,22], or firm performance [33][34][35][36]. In other words, these studies have focused on one or two pillars of CSR, primarily economic or social sustainability reporting [5,16,24,31,32].…”

Section: Introductionmentioning

confidence: 99%

Board Characteristics and Corporate Sustainability Reporting: Evidence from Chinese Listed Companies

et al. 2023

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This paper investigates the impact of board characteristics (such as board size, board independence, CEO Duality, board meetings, and committee) on corporate sustainability reporting (CSR) in China. Unlike previous studies, we examine this relationship in light of the three pillars of corporate sustainability reporting: economic, environmental, and social. Using both the Fully Modified Ordinary Least Square (FMOLS) and Dynamics Ordinary Least Square (DOLS) empirical models, our data, which comprises 9842 firm-year observations from both the Shanghai and Shenzhen stock exchanges covering the 2006–2019 fiscal periods, reveals that board independence, a larger board size, and a board sustainability committee promote CSR in the three CSR pillars. However, the study shows that CEO duality is more likely to impede CSR. While the current study seems to provide some understanding regarding the relationship between board characteristics and corporate sustainability reporting to corporate boards, regulators, and practitioners interested in advancing the course of CSR, some significant knowledge gaps still need to be explored in future studies. Future research may consider other board characteristics as well as explore other CSR indices like integrated reporting and triple-bottom-line approaches.

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Section: Introductionmentioning

confidence: 99%

Board Characteristics and Corporate Sustainability Reporting: Evidence from Chinese Listed Companies

et al. 2023

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The development of corporate governance literature in Malaysia: a systematic literature review and research agenda

Khatib

Elamer

Abdullah

et al. 2022

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Purpose This study aims to provide a comprehensive review of the existing literature on corporate governance (CG) aspects of the Malaysian market. It offers insights into the phases of Malaysian CG, identifies crucial gaps in the literature and outlines an agenda for impending research. Design/methodology/approach Following a systematic literature review approach, a final sample of 125 studies from Scopus and Web of Science databases was used in this study. These studies were selected based on quality assessment criteria. Then, the sample literature was evaluated in terms of journals, methodology, theories, modelling, research outcomes and CG characteristics. Findings The results show that there is a growing interest among researchers to further explore CG aspects in Malaysia due to the continuous development of the Malaysian CG codes. Likewise, the review reveals that the majority of prior studies are quantitative and were carried out using archived data from non-financial firms. Also, the existing literature has primarily focused on the outcomes of CG, especially firm performance. Research limitations/implications Overall, the results show that there is ample room for future research. The present paper identifies a number of methodological problems and concerns, and discusses the implications of these problems, while also providing recommendations for future research. The main caveat is that the authors use scholarly papers published in academic journals only, but this approach offers them with opportunities for considerable further developments. Originality/value To the best of the authors’ knowledge, this study contributes to the literature by being the first of its kind to concentrate on the Malaysian context. It provides a comprehensive knowledge assessment of the Malaysian CG research and offers advice regarding improvements in research, policy and practice by identifying possible knowledge gaps. Consequently, this study provides a cohesive story of the past and a road map for future research on Malaysian CG.

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