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Board attributes and corporate social responsibility disclosure quality based on information typology

Research output: Contribution to journal › Article › peer-review

Standard Standard

Board attributes and corporate social responsibility disclosure quality based on information typology. / Ramdhony, Dineshwar ; Omran, Mohamed ; Hussainey, Khaled.
In: Review of Accounting and Finance, 28.07.2023.

Research output: Contribution to journal › Article › peer-review

HarvardHarvard

Ramdhony, D, Omran, M & Hussainey, K 2023, 'Board attributes and corporate social responsibility disclosure quality based on information typology', Review of Accounting and Finance. https://doi.org/10.1108/RAF-01-2023-0009

APA

Ramdhony, D., Omran, M., & Hussainey, K. (2023). Board attributes and corporate social responsibility disclosure quality based on information typology. Review of Accounting and Finance. https://doi.org/10.1108/RAF-01-2023-0009

CBE

Ramdhony D, Omran M, Hussainey K. 2023. Board attributes and corporate social responsibility disclosure quality based on information typology. Review of Accounting and Finance. https://doi.org/10.1108/RAF-01-2023-0009

MLA

Ramdhony, Dineshwar , Mohamed Omran, and Khaled Hussainey. "Board attributes and corporate social responsibility disclosure quality based on information typology". Review of Accounting and Finance. 2023. https://doi.org/10.1108/RAF-01-2023-0009

VancouverVancouver

Ramdhony D, Omran M, Hussainey K. Board attributes and corporate social responsibility disclosure quality based on information typology. Review of Accounting and Finance. 2023 Jul 28. Epub 2023 Jul 10. doi: 10.1108/RAF-01-2023-0009

Author

Ramdhony, Dineshwar ; Omran, Mohamed ; Hussainey, Khaled. / Board attributes and corporate social responsibility disclosure quality based on information typology. In: Review of Accounting and Finance. 2023.

RIS

TY - JOUR

T1 - Board attributes and corporate social responsibility disclosure quality based on information typology

AU - Ramdhony, Dineshwar

AU - Omran, Mohamed

AU - Hussainey, Khaled

PY - 2023/7/28

Y1 - 2023/7/28

N2 - PurposeThis 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/approachThe 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.FindingsThe analysis shows that board attributes affect CSRDQ. It also shows that the impact of CSRDQ is sensitive to CSRDQ measurement.Practical implicationsThis 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/valueThis study brings new insights by viewing CSRDQ based on verifiability, as verifiable CSR reporting improves the fairness of information disclosed by management.

AB - PurposeThis 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/approachThe 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.FindingsThe analysis shows that board attributes affect CSRDQ. It also shows that the impact of CSRDQ is sensitive to CSRDQ measurement.Practical implicationsThis 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/valueThis study brings new insights by viewing CSRDQ based on verifiability, as verifiable CSR reporting improves the fairness of information disclosed by management.

U2 - 10.1108/RAF-01-2023-0009

DO - 10.1108/RAF-01-2023-0009

M3 - Article

JO - Review of Accounting and Finance

JF - Review of Accounting and Finance

SN - 1475-7702

ER -