Board Diversity, Corporate Governance Mechanism And Corporate Social Responsibility Disclosure Of Jordanian Listed Companies

Corporate social responsibility (CSR) disclosure is an important issue in contemporary accounting research due to the increased demand of such information by stakeholders, especially investor. This thesis assesses the extent of CSR disclosure in the annual reports of Jordanian listed companies. More...

Full description

Saved in:

Bibliographic Details
Main Author:	Abdul Hadi Mohammad Ahmad Ibrahim
Format:	Thesis
Language:	en_US
Subjects:	Board Diversity Corporate Governance Mechanism Corporate Social Responsibility (CSR) Disclosure Jordanian companies
Online Access:	https://oarep.usim.edu.my/bitstreams/ecd6a81b-642f-4ef8-aa64-1718392eeaaf/download https://oarep.usim.edu.my/bitstreams/98b738ae-3838-495a-ad6c-2f0559a0def3/download https://oarep.usim.edu.my/bitstreams/9f607b00-90ce-4a28-9125-34b5d191d5e4/download https://oarep.usim.edu.my/bitstreams/d944730a-9b34-47d4-b4b0-be2ca395e41d/download https://oarep.usim.edu.my/bitstreams/27984f06-fdd4-4e25-a982-9f7ab7ebdbd8/download https://oarep.usim.edu.my/bitstreams/756a9a0f-735a-44e0-b421-6921fdda5c33/download https://oarep.usim.edu.my/bitstreams/77f13d5f-c1a9-42b0-90f4-3704d08ec7bd/download https://oarep.usim.edu.my/bitstreams/64f9f43d-1cab-4673-b07b-f66667e18264/download https://oarep.usim.edu.my/bitstreams/bdbe5658-6439-4a56-9af9-28a67da270f8/download
Tags:	Add Tag No Tags, Be the first to tag this record!

id	my-usim-ddms-12940
record_format	uketd_dc
institution	Universiti Sains Islam Malaysia
collection	USIM Institutional Repository
language	en_US
topic	Board Diversity Corporate Governance Mechanism Corporate Social Responsibility (CSR) Disclosure Jordanian companies
spellingShingle	Board Diversity Corporate Governance Mechanism Corporate Social Responsibility (CSR) Disclosure Jordanian companies Abdul Hadi Mohammad Ahmad Ibrahim Board Diversity, Corporate Governance Mechanism And Corporate Social Responsibility Disclosure Of Jordanian Listed Companies
description	Corporate social responsibility (CSR) disclosure is an important issue in contemporary accounting research due to the increased demand of such information by stakeholders, especially investor. This thesis assesses the extent of CSR disclosure in the annual reports of Jordanian listed companies. More importantly, this thesis seeks to investigate the relationship between corporate governance mechanisms and board diversity characteristics with the level of CSR disclosure. Additionally, it examines whether the impact of these factors on CSR disclosure is moderated by board size. This thesis used a sample of 117 Jordanian companies chosen from the first and second markets of the Amman Stock Exchange (ASE) for the 2007-2011 period. The CSR disclosure is measured by the number of sentences as well as in terms of disclosure index score. The results of panel data analysis show an improvement in the level of CSR disclosure by Jordanian companies. The result also indicates that the amount of CSR disclosed is high while the natures of disclosure items are rather moderate. Disclosure about employee information were found to be the most common theme disclosed over the study period, but what is surprising is that Islamic CSR information was only disclosed by one company. This theme was found to be the lowest among all themes studied. Results also revealed a positive and significant association between the level of CSR disclosure and four variables (women directors, foreign board members, independent directors and audit committee). In contrast, no significant association was found between young directors, family members on the board, multiple directorships, and CEO duality with the level of CSR disclosure. Interestingly, the result of moderating effect analysis indicated that board size has a significant moderating effect on the relationship between (CEO duality, audit committee and multiple directorships) and the level of CSR disclosure. The findings of this study are important for Jordanian policymakers and regulators especially concerning the importance of corporate governance regulations and board diversity for improving the CSR activities of the sampled companies. Policy makers and regulatory bodies in Jordan should focus on how to enhance and strengthen corporate governance regulations. Additionally, policymakers in Jordan and in other Arab countries should implement quotas for women in the boardroom. This will increase the participation of women in the decision making process of companies whilst also reducing gender bias.
format	Thesis
author	Abdul Hadi Mohammad Ahmad Ibrahim
author_facet	Abdul Hadi Mohammad Ahmad Ibrahim
author_sort	Abdul Hadi Mohammad Ahmad Ibrahim
title	Board Diversity, Corporate Governance Mechanism And Corporate Social Responsibility Disclosure Of Jordanian Listed Companies
title_short	Board Diversity, Corporate Governance Mechanism And Corporate Social Responsibility Disclosure Of Jordanian Listed Companies
title_full	Board Diversity, Corporate Governance Mechanism And Corporate Social Responsibility Disclosure Of Jordanian Listed Companies
title_fullStr	Board Diversity, Corporate Governance Mechanism And Corporate Social Responsibility Disclosure Of Jordanian Listed Companies
title_full_unstemmed	Board Diversity, Corporate Governance Mechanism And Corporate Social Responsibility Disclosure Of Jordanian Listed Companies
title_sort	board diversity, corporate governance mechanism and corporate social responsibility disclosure of jordanian listed companies
granting_institution	Universiti Sains Islam Malaysia
url	https://oarep.usim.edu.my/bitstreams/ecd6a81b-642f-4ef8-aa64-1718392eeaaf/download https://oarep.usim.edu.my/bitstreams/98b738ae-3838-495a-ad6c-2f0559a0def3/download https://oarep.usim.edu.my/bitstreams/9f607b00-90ce-4a28-9125-34b5d191d5e4/download https://oarep.usim.edu.my/bitstreams/d944730a-9b34-47d4-b4b0-be2ca395e41d/download https://oarep.usim.edu.my/bitstreams/27984f06-fdd4-4e25-a982-9f7ab7ebdbd8/download https://oarep.usim.edu.my/bitstreams/756a9a0f-735a-44e0-b421-6921fdda5c33/download https://oarep.usim.edu.my/bitstreams/77f13d5f-c1a9-42b0-90f4-3704d08ec7bd/download https://oarep.usim.edu.my/bitstreams/64f9f43d-1cab-4673-b07b-f66667e18264/download https://oarep.usim.edu.my/bitstreams/bdbe5658-6439-4a56-9af9-28a67da270f8/download
_version_	1812444734518460416
spelling	my-usim-ddms-129402024-05-29T19:05:50Z Board Diversity, Corporate Governance Mechanism And Corporate Social Responsibility Disclosure Of Jordanian Listed Companies Abdul Hadi Mohammad Ahmad Ibrahim Corporate social responsibility (CSR) disclosure is an important issue in contemporary accounting research due to the increased demand of such information by stakeholders, especially investor. This thesis assesses the extent of CSR disclosure in the annual reports of Jordanian listed companies. More importantly, this thesis seeks to investigate the relationship between corporate governance mechanisms and board diversity characteristics with the level of CSR disclosure. Additionally, it examines whether the impact of these factors on CSR disclosure is moderated by board size. This thesis used a sample of 117 Jordanian companies chosen from the first and second markets of the Amman Stock Exchange (ASE) for the 2007-2011 period. The CSR disclosure is measured by the number of sentences as well as in terms of disclosure index score. The results of panel data analysis show an improvement in the level of CSR disclosure by Jordanian companies. The result also indicates that the amount of CSR disclosed is high while the natures of disclosure items are rather moderate. Disclosure about employee information were found to be the most common theme disclosed over the study period, but what is surprising is that Islamic CSR information was only disclosed by one company. This theme was found to be the lowest among all themes studied. Results also revealed a positive and significant association between the level of CSR disclosure and four variables (women directors, foreign board members, independent directors and audit committee). In contrast, no significant association was found between young directors, family members on the board, multiple directorships, and CEO duality with the level of CSR disclosure. Interestingly, the result of moderating effect analysis indicated that board size has a significant moderating effect on the relationship between (CEO duality, audit committee and multiple directorships) and the level of CSR disclosure. The findings of this study are important for Jordanian policymakers and regulators especially concerning the importance of corporate governance regulations and board diversity for improving the CSR activities of the sampled companies. Policy makers and regulatory bodies in Jordan should focus on how to enhance and strengthen corporate governance regulations. Additionally, policymakers in Jordan and in other Arab countries should implement quotas for women in the boardroom. This will increase the participation of women in the decision making process of companies whilst also reducing gender bias. Universiti Sains Islam Malaysia 2015-07 Thesis en_US https://oarep.usim.edu.my/handle/123456789/12940 https://oarep.usim.edu.my/bitstreams/f81e2189-0a3c-4c9e-854d-d5d5945ed0a4/download 8a4605be74aa9ea9d79846c1fba20a33 https://oarep.usim.edu.my/bitstreams/ecd6a81b-642f-4ef8-aa64-1718392eeaaf/download c68ca6db17cdd1c35a8070600cd5d5cc https://oarep.usim.edu.my/bitstreams/98b738ae-3838-495a-ad6c-2f0559a0def3/download d79da6e063a256b08b03317f2b66282c https://oarep.usim.edu.my/bitstreams/9f607b00-90ce-4a28-9125-34b5d191d5e4/download 839e6988c4e5fcb197f341f8575fc044 https://oarep.usim.edu.my/bitstreams/d944730a-9b34-47d4-b4b0-be2ca395e41d/download a47bb884486a4bd947bde245806b8a9d https://oarep.usim.edu.my/bitstreams/27984f06-fdd4-4e25-a982-9f7ab7ebdbd8/download f63f65668d942e1229869b3b82f2737d https://oarep.usim.edu.my/bitstreams/756a9a0f-735a-44e0-b421-6921fdda5c33/download 441ed7bfed4683e7ff1880cd546620ed https://oarep.usim.edu.my/bitstreams/77f13d5f-c1a9-42b0-90f4-3704d08ec7bd/download ac26fcf164baa9a4f5f610635e0c8ae8 https://oarep.usim.edu.my/bitstreams/64f9f43d-1cab-4673-b07b-f66667e18264/download 373dcf928bc289e8bd91bf784067eb79 https://oarep.usim.edu.my/bitstreams/bdbe5658-6439-4a56-9af9-28a67da270f8/download 27e1e959fd0a2c98586084d106d0abce https://oarep.usim.edu.my/bitstreams/c0f1250d-9028-4755-9584-811d3848ce99/download 68b329da9893e34099c7d8ad5cb9c940 https://oarep.usim.edu.my/bitstreams/3661e4df-ea0e-4a43-8e9f-3d515e23ffaf/download 1bb607118047afc5c385b82385dd931f https://oarep.usim.edu.my/bitstreams/c33d5bb4-f6a6-410a-b200-4c7292cdec71/download 06b7e51e8fc077b8c75076712e4dd2b3 https://oarep.usim.edu.my/bitstreams/54b2390b-ed44-4335-9e12-0d947dc71df8/download 26d2646c199ec5c9c3575ccdd65c222c https://oarep.usim.edu.my/bitstreams/c3bf0132-beba-48cb-a030-fce92f22deb0/download 70cf152f5dddabbf3e3e3a8bc23d0095 https://oarep.usim.edu.my/bitstreams/305a90c6-8083-4a82-9c80-45997bf08d3e/download 79ea1886757ca90ee7643ee5d045e0fc https://oarep.usim.edu.my/bitstreams/e56fcd13-0838-43df-89e8-b60b545ae5e5/download 14aaad89c9b3e987ef02e4eb7293e4be https://oarep.usim.edu.my/bitstreams/a8d46983-5c57-4035-ae3c-d398f65f03d6/download 36c6f0b2061da514c400c0bc2749b5cf https://oarep.usim.edu.my/bitstreams/7578c422-d445-4419-b7c4-8972f96718b5/download 48175cc56e52e020bf178616c0977374 Board Diversity Corporate Governance Mechanism Corporate Social Responsibility (CSR) Disclosure Jordanian companies

Board Diversity, Corporate Governance Mechanism And Corporate Social Responsibility Disclosure Of Jordanian Listed Companies

Similar Items