基于信息类型学的董事会属性与企业社会责任披露质量

IF 3.6 Q1 BUSINESS, FINANCE Review of Accounting and Finance Pub Date : 2023-07-10 DOI:10.1108/raf-01-2023-0009
D. Ramdhony, Mohamed Omran, K. Hussainey
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引用次数: 1

摘要

目的本文旨在回答董事会属性是否影响企业社会责任披露质量(CSRDQ),以及这些发现是否对CSRDQ测量敏感。设计/方法论/方法作者使用内容分析方法来衡量41家毛里求斯上市公司2008-2019年年报中的CSRDQ。系统广义矩法用于检验研究假设。结果分析表明,板属性影响CSRDQ。还表明CSRDQ的影响对CSRDQ测量是敏感的。实际含义本研究向利益相关者介绍了CSRDQ的驱动因素。毛里求斯当局可以修订公司治理准则,以提高CSRDQ,毛里求斯证券交易所也可以为上市公司提供法规/指导,以提高其CSRDQ。原始性/价值这项研究通过基于可验证性的CSRDQ来看待CSRDQ带来了新的见解,因为可验证的企业社会责任报告提高了管理层披露信息的公平性。
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Board attributes and corporate social responsibility disclosure quality based on information typology
Purpose This paper aims to answer whether board attributes affect corporate social responsibility disclosure quality (CSRDQ) and whether these findings are sensitive to CSRDQ measurement. Design/methodology/approach The authors use the content analysis method to measure CSRDQ in annual report narratives of 41 Mauritian-listed companies for 2008–2019. System-generalized method of moments is used to test research hypotheses. Findings The analysis shows that board attributes affect CSRDQ. It also shows that the impact of CSRDQ is sensitive to CSRDQ measurement. Practical implications This study informs stakeholders on the drivers of CSRDQ. Mauritius authorities could revise the corporate governance code to enhance CSRDQ, and the Stock Exchange of Mauritius could also provide regulations/guidance to listed companies to improve their CSRDQ. Originality/value This study brings new insights by viewing CSRDQ based on verifiability, as verifiable CSR reporting improves the fairness of information disclosed by management.
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CiteScore
4.30
自引率
0.00%
发文量
18
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