Corporate Governance Characteristics And Corporate Social Disclosure, The Role Of Stakeholder Pressure As A Moderator In Jordan
| dc.contributor.author | AHMAD RABI, ALAā MOHAMMAD | |
| dc.date.accessioned | 2016-06-09T07:31:33Z | |
| dc.date.available | 2016-06-09T07:31:33Z | |
| dc.date.issued | 2015-09 | |
| dc.description.abstract | The study examines the relationship between the characteristics of corporate governance and corporate social disclosure of the Jordanian public listed companies for the year ending in 2009-2011. The study also identifies the influence of stakeholder pressure as a moderating variable on this relationship. The corporate social disclosure checklist has been used to construct CSD index that covers the five themes, namely Environment, Energy, Human Resource, Product, and Community Involvement. The sample in the study consists of 348 companies; all of them are nonfinancial listed companies in Amman Stock Exchange (ASE). The finding of this study revealed that the size of the board of directors and independence of non executive directors have a positive and significant influence on the level of corporate social disclosure, while CEO duality has a negative significant influence on the level of corporate social disclosure. The result showed that the stakeholder pressure moderated the relationship between the characteristics of corporate governance and corporate social disclosure. The rationale behind this result is that the stakeholder pressure refers to stakeholdersā expectations and needs that force firms to act and practice appropriate activities in handling their issues in order to succeed and survive. Hence, the regulators in Jordan should emphasize that companies have good corporate governance characteristics, especially with regard to the size of board of directors, independence of nonexecutive directors, and the less CEO duality in order to mitigate agency problems. | en_US |
| dc.identifier.uri | http://hdl.handle.net/123456789/2098 | |
| dc.subject | Corporate Governance Characteristics And Corporate Social Disclosure | en_US |
| dc.subject | The Role Of Stakeholder Pressure As A Moderator In Jordan | en_US |
| dc.title | Corporate Governance Characteristics And Corporate Social Disclosure, The Role Of Stakeholder Pressure As A Moderator In Jordan | en_US |
| dc.type | Thesis | en_US |
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